Blue Construction Company began work on a $417,100 construction contract in 2017. During 2017, Blue incurred costs of $276,800, billed its customer for $214,700, and collected $173,200.At December 31, 2017, the estimated additional costs to complete the project total $161,200. Prepare Blue's journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed-contract 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 for the amounts. Round percent value to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275.) No. Account Titles and Explanation Debit Credit (a)