Carla Vista Inc., a real estate developing company, was accounting for its long-term contracts using the completed contract method prior to 2021. In 2021, it changed to the percentage-of-completion method. The company decided to use the same for income tax purposes. The tax rate enacted is 40%. Income before taxes under both the methods for the past three years appears below. 2019 2020 2021 Completed contract $485000 $321000 $157000 Percentage-of-completion 785000 403000 305000 What amount will be debited to Construction in Process account, to record the change at beginning of 2021? O $382000 O $157000 O $82000 $218000