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Guillen, Inc. mulai mengerjakan kontrak senilai $ 7.000.000 pada tahun 2014 untuk membangun gedung kantor. Guillen menggunakan metode kontrak selesai. Pada tanggal 31 Desember 2014,

  1. Guillen, Inc. mulai mengerjakan kontrak senilai $ 7.000.000 pada tahun 2014 untuk membangun gedung kantor. Guillen menggunakan metode kontrak selesai. Pada tanggal 31 Desember 2014, diketahui saldo konstruksi dalam Proses $ 1.715.000; Piutang Usaha $ 240.000; dan Tagihan konstruksi dalam Proses $ 1.000.000. Buat neraca Guillen Inc per 31 Desember 2014 untuk menunjukkan saldo-saldo tersebut.

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