CCS is a construction company that bullds roads in the Northwest Territorles (NWT). CCS uses the percentage-of-completion method and measures completion on the basis of kilometres completed. In November 20X9, CCS signed an agreement with the NWT government to bulld 230 kllometres of new road for a total cost of $220 million. The contract would likely take three years to complete and would start in the spring of 20X0. Over the next three years, 69 kllometres were completed in 20X0, 115 kllometres completed in 201, and 46 kllometres completed in 202 Required: decimal place.)