Bramble Construction Company began work on a $$415,000$ construction contract in $2020.$ During $2020,$ Bramble incurred costs of $$268,500,$ billed its customer for $$230,000,$ and collected $$181,500.$ At December $31,2020,$ the estimated additional costs to complete the project total $$154,135.$

Prepare Bramble's journal entry to record profit or loss, if any, using $($a$)$ the percentage$-$of$-$completion method and $($b$)$ the completedcontract 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, eg$.5,275.)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$($b$)$