Ting Group began work on a ¥7,000,000 contract in 2022 to construct an office building. During 2022, Ting Group incurred costs of ¥1,700,000, billed its customers for ¥1,200,000, and collected ¥960,000. At December 31, 2022, the estimated additional costs to complete the project total ¥3,300,000. Prepare Ting’s 2022 journal entries using the percentage of completion method.