During 2023. Carla Vista Company started a construction job with a contract price of $1,824,000. The job was completed in 2025. The following information is available. The contract is non-cancellable. Costs incurred to date Estimated costs to complete Billings to date (non-refundable) Collections to date 2023 $456,000 684,000 342,000 307,800 2024 2025 $940.500 $1.219,800 313.500 0 1,026,000 1,824,000 923,400 1,624,500 Prepare all journal entries (To record cost of construction) (To record progress billings) (To record collections) (To record revenues) (To record construction expenses)