During 2018, Gates Corp. started a construction job with a total contract price of $21,000,000. The job was completed on December 15, 2019. Additional data are as follows: 2018 2019 Actual costs incurred during the year $8,100,000 $9,150,000 Estimated remaining costs 8,100,000 Billed to customer 7,200,000 13,800,000 Received from customer 6,000,000 14,400,000 Under the completed-contract method, what amount should Gates recognize as gross profit for 2019?