A construction company entered into a fixed-price contract to build an office building for $36 million. Construction costs incurred during the first year were $9 million and estimated costs to complete at the end of the year were $21 million. The building was completed during the second year. Construction costs incurred during the second year were $22 million How much revenue and gross profit or loss will the company recognize in the first and second year if it recognizes revenue upon contract completion? (Enter your answers in whole dollars. Leave no cells blank - be certain to enter "0" wherever required.) Year 1 Year 2 Revenue