Using the percentage-of-completion method and the cost-to-cost basis, prepare the journal entry to record progress billings of $1,781,600 during 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Account Titles Accounts Receivable Construction Expenses Debit Credit