During 2018, a construction company that began operations in 2016 changed from the completed- contract method to the percentage-of-completion method for accounting purposes but not for tax purposes. Income tax rate of 30% for all years, Gross profit figures under both methods for the past three years appear below: Completed-Contract Percentage-of-Completion 2016 $ 475,000 $ 900.000 2017 625,000 950,000 2018 700.000 1,050.000 $1,800,000 $2.900.000 Question #1 - Construction in Progress has a debit balance of $ Question #2 - Deferred Tax Liability has a credit balance of $ Question #3 - Retained Earnings has a credit balance of $