Green Earth Corp. is a construction company that uses the percentage of completion method. They won a contract to build an apartment building in 2019 for $60,000,000. Please record the journal entries relating to each of the events below. Also assume that the company has a December 31 year-end and records adjusting entries only at year-end. a) Actual costs incurred to the end of 2019 were $36,000,000 and all was paid with cash. b) Billings made to the client amounted to $40,000,000 during the year and all of this was collected in cash. c) By the end of 2019, it was estimated that remaining costs to complete the project were $18,000,000. Record the entry needed at year end. d) Present the balance sheet accounts relating to this contract and their amounts at the end of 2019. Be sure to indicate if the items are current or long-term assets or current or long-term liabilities.