Blossom Construction Company began work on a $406,500 construction contract in 2025 . During 2025 , Blossom incurred costs of $292,500, billed its customer for $213,500, and collected $177,000. At December 31,2025 , the estimated additional costs to complete the project total $161,340. Prepare Blossom's journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the costrecovery method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries. Do not round intermediate calculations.)