Amy Van Dyken Construction Company uses the percentage-of-completion method of accounting. In 2015, Van Dyken began work under contract #E2-D2,which provided for a contract price of S2,200,000. Other details follow: Prepare journal entries for 2015 and 2016 assuming the Company qualifies to recognize revenue on this construction contract over time. How would the journal entries differ if the Company did not qualify to recognize revenue over time