Cullumber Construction Company had a contract starting April 2024, to construct a $24100000 building that is expected to be completed in September 2026 , at an estimated cost of $22100000. At the end of 2024 , the costs to date were $10387000 and the estimated total costs to complete had not changed. The progress billings during 2024 were $4900000 and the cash collected during 2024 was $3210000. Cullumber uses the percentage-of-completion method. At December 31,2024 Cullumber would report Construction in Process in the amount of: $10387000 $940000. $11327000. $9327000