27. On December 31 of the current year, State Construction Inc. signs a contract with the state of West Virginia Department of Transportation to manufacture a bridge over the New River. State Construction anticipates the construction will take three years. (in millions) Allowance for doubtful accounts Total accounts and other receivables, net Year 2 Year 1 $14.4 $18.6 $973.2 $1.040.4 What are the company's current gross accounts and other receivables at the end of Year 2? A) $973.2 million B) $958.8 million C) $987.6 million D) $977.4 million