Carla Vista Inc. began work on a $9,700,000 non-cancellable contract in 2023 to construct an office building. During 2023, Carla Vista incurred costs of $1,380,000, billed its customers for $1,100,000 (non-refundable), and collected $1,020,000. At December 31,2023 , the estimated future costs to complete the project totalled $3,220,000. Prepare Carla Vista's 2023 journal entries using the percentage-of-completion method. (Credit account titles are automatically