Weinstein Construction Company builds bridges for the state of Montana. The construction period typically extends for several years. During 19X5 Weinstein completed a bridge with a contract price of \(\$ 1,000,000\). Weinstein's \(\$ 640,000\) cost of the bridge was incurred as follows: \(\$ 40,000\) in \(19 \mathrm{X} 3, \$ 360,000\) in \(19 \mathrm{X} 4\), and \(\$ 240,000\) in \(19 \mathrm{X} 5\). Compute Weinstein's revenue for each year \(19 \mathrm{X} 3\) through \(19 \mathrm{X} 5\) if the company uses

(a) the completed-contract method and

(b) the percentage-of-completion method. Which method better matches expense with revenue?