Wildhorse Enterprises Ltd. has entered into a contract beginning in February 2023 to build two warehouses for Sheffield Structures Ltd. The contract is a non-cancellable fixed-price contract for $10.2 million. The following data pertain to the construction period (all figures in thousands). Costs for the year Estimated costs to complete Progress billings for the year (non-refundable) Cash collected for the year 2023 $3,690 4,510 3,365 2,965 2024 4,510 1,800 3,935 3,985 2025 1,700 -O- 2,900 3,250 (a) Using the percentage-of-completion method, calculate the percentage complete for each year of the contract. (Round answers to O decimal places, e.g. 52%.)