Cullumber Construction Company uses the percentage$-$of$-$completion method of accounting. In $2025,$ Cullumber began work under

contract #E$2-$D$2,$ which provided for a contract price of $$2,165,000.$ Other details follow:On July $1,2025,$ Wildhorse Construction Company Inc, contracted to build an office building for Indigo Corp. for a total contract price of $1,880,000.$ On July $1,$ Wildhorse estimated that it would take between $2$ and $3$ years to complete the building. On December $31,2027,$ the building was deemed substantially completed. Following are accumulated contract costs incurred, estimated costs to complete the contract, and accumulated billings to Indigo for $2025,2026,$ and $2027.$ Do the same thing for $2027$ and find the Gross profit from each year $[[,$At$,$At$,$At$],[,(12)/(31)/25,(12)/(31)/26,(12)/(31)/27$ prepare a complete set of journal entries for $2025$