Access Inc. is a builder of large digital networks. In the midst of the high-tech euphoria, the company bid and won a $70 Millions contract to build a network for the country of India. Details on the project over the three years are as follows: Required: (a) Calculate the amount of revenue, cost of goods sold (COGS), and gross profit (or loss) to be recognized in each of the three years. The company uses the percentage of completion method to account for long-term contracts. Please show your calculation. Round any percentages to the nearest whole percentage, e.g., 50.4% would be 50%. ( 20 marks)