4. Return to the original given information. Assume that for 2015 the "estimated remaining costs to complete" is $390,000 instead of the original $210,000. (14 marks) (a) Prepare the journal entries for 2015 using the percentage-of-completion method. (b) Complete the following table for RCL for 2015 only: Percentage of Completed Completion Contract CIP Inventory Revenue Income (Loss) before income taxes