Current Attempt in Progress Marin Inc. began work on a $8,700,000 non-cancellable contract in 2020 to construct an office building. During 2020, Marin Inc. incurred costs of $1,728,000, billed its customers for $1,200,000 (non-refundable), and collected $810,000. At December 31, 2020, the estimated future costs to complete the project totalled $3,672,000. Prepare Marin's 2020 journal entries using the percentage-of-completion method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Account Titles and Explanation Debit Credit Contract Asset/Liability Construction Expenses (To record cost of construction) Accounts Receivable Construction Expenses (To record progress billings)