During 2023, Cullumber Corporation started a construction job with a contract price of $3.78 million. Cullumber ran into severe technical difficulties during construction but managed to complete the job in 2025. The contract is-non-cancellable Under the terms of the contract, Culumber sends billings as revenues are carned. Billings are non-refundable The following information is available: Prepare the year-end journal entries for 2024 to record revenues and expenses from the contract, assuming the percentage-ofcompietion method is used. (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 occount titles and enter O for the amounts, List all debit entries before credit entries.)