4. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information. (Do not round intermediate calculations and round your final answers to the nearest whole dollar amount. Loss amounts should be indicated with a minus sign.) Costs incurred during the year Estimated costs to complete as of year-end 2021 $2,610,000 2022 $3,850,000 6,390,000 3,150,000 2023 $3,250,000 0 2021 2022 2023 Revenue $ 2,900,000 $ 3,822,000 $ 3,278,000 Gross profit (loss) $ 290,000 $ (28,000) $ 28,000