Applying the Financial Statement Effects Template Camden Corporation agreed to build a warehouse for a client at an agreed contract price of $1,800,000. Expected (and actual) costs for the warehouse follow: 2016, \$405,000; 2017, \$675,000; and 2018, \$270,000. The company completed the warehouse in 2018. a. Use the financial statement effects template to record contract revenues and expenses for each year 2016 through 2018 using the cost-to-cost method. Assume Camden does not receive payment until the contract is completed. All costs are paid in cash. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount. b. Prepare journal entries and t-accounts to record contract revenues and expenses for each year 2016 through 2018 using the cost-to-cost method