Cullumber Construction Company had a contract starting April 2021, to construct a $25200000 building that is expected to be completed in September 2023, at an estimated cost of $23200000. At the end of 2021 , the costs to date were $13456000 and the estimated total costs to complete had not changed. The progress billings during 2021 were $6000000 and the cash collected during 2021 was 3320000 . Cullumber uses the percentage-of-completion method. At December 31, 2021 Cullumber would report Construction in Process in the amount of: $1160000.$7456000.$13456000.$14616000