Carla Vista, Inc, began work on a $7,622,000 contract in 2025 to construct an office building. During 2025, Carla Vista, Inc. incurred costs of $1,681,750, billed its customers for $1,162,000, and collected $909,000. At December 31,2025 , the estimated additional costs to complete the project total $3,123,250. Prepare Carla Vista's 2025 journal entries using the percentage-of-completion method. (Credit account titles are outomoticolly indented when amount is entered. Do not indent manually, For costs incurred use occount Materials, Cash, Payables. If no entry is required, select "No entry for the occount titles and enter O for the amounts. Liskall debit entries before credit entries) (To recoed costs incurred) (To recard billings.) (To record collections.)