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Recording Long. Term Construction: Recognize Revenue at a Point in Time and Over Time Required accounts upon completion of the contract. - Note: Use the resuit EXACTYY as displayed above in the calculations below: - Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/A-Credit" as the account names and leave the Dr. and Cr, answers blank (zero) - Note: Use the result EXACTLY as displayed above in the calculations below. - Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/A-credit" as the account names and leave the Dr. and Cr. answers blankigere