During 2020, Sinosys Company started a construction job with a contract price of $2,870,000. The job was completed in 2022. The following information is available. The contract is non-cancellable.

	2020	2021	2022
Costs incurred in the year	$432,000	$459,000	$264,600
Estimated costs to complete	648,000	297,000	0
Billings to date (non-refundable)	324,000	972,000	1,728,000
Collections to date	291,600	874,800	1,539,000

Calculate the amount of gross profit to be recognized each year, assuming the percentage-of-completion method is used.