Wildharse Construction Compary began work on a $415,500 construction contract in 2025 . During 2025, Wildhorse incurred costs of $286,000, billed its customer for $209,500, and collected $178,500. At December 31,2025 , the estimated additional costs to complete the project total $152,650. Prepare Wildhorse's journal entry to record profit or loss, if any, using (al the percentage-of-completion method and [b] the costrecavery method. (Credit account titles are automatically indented when amcunt is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round onswers to 0 decimal places, eg. 5,275 . List all debit entries before credit entries. Do not round intermediate colculations.)