GreenBuild Constructions Inc. is a construction company that specializes in sustainable and eco-friendly building projects. Founded in 2010, the company has grown rapidly due to increasing demand for green buildings. In 2023, GreenBuild secured a major contract worth QAR 360,000,000 to construct a sustainable residential complex in Al Wakra. The project is expected to span nine years, with estimated costs of QAR 202,200,000. GreenBuild is considering the use of either the completed contract method, cost recovery method or percentage-of-completion method.

The company faced several sustainability challenges during the construction process. Firstly, GreenBuild Constructions Inc. encountered problems with sourcing material. The company promised to use 80% recycled materials. However, due to supply chain disruptions caused by economic problems related to COVID-19, the company expects that only 60% of the materials that will be used during the period 2023 - 2026 will be sustainable. Secondly, GreenBuild was confronted with issues related to energy consumption. The company committed to using renewable energy for 90% of its construction processes. However, from 2023 until 2025, the renewable energy provider will renovate some of its sites, reducing GreenBuild's renewable energy usage to 70%. Lastly, GreenBuild dealt with issues related to community engagement. The company pledged to engage the local community in decision-making. However, in 2023, they failed to consult the community on certain aspects of the project, leading to mistrust by the community and even being boycotted by certain activists.

The following are the information for the company:

Year	Costs incurred during each year	Estimated costs to complete	Progress billing during the year	Cash collected during the year
2023	15,000,000	124,800,000	81,000,000	69,000,000
2024	14,400,000	112,800,000	37,500,000	45,000,000
2025	23,100,000	102,000,000	51,000,000	51,000,000
2026	9,300,000	76,320,000	34,050,000	33,000,000
2027	12,000,000	50,160,000	36,450,000	42,000,000
2028	95,775,000	29,520,000	45,056,256	39,750,000
2029	10,575,000	18,720,000	23,306,256	27,750,000
2030	14,925,000	10,800,000	30,056,256	30,750,000
2031	7,125,000	-	21,581,232	21,750,000

Questions:

1. Calculate the revenue, costs, and gross profit recognized each year under the Completed Contract Method, Percentage-of-Completion Method, and the Cost Recovery Method for the years 2023-2031.

1. Show how construction in progress, billings on construction contracts and accounts receivable are show in the statement of financial position under the Completed Contract Method, Percentage-of-Completion Method, and the Cost Recovery Method for the years 2023-2031.