Hammer Head Construction (HHC) successfully bid on a contract to build a new city owned and operated recreation complex for $8,900,000. Construction commenced on July 1, 2021, with a planned completion date of December 31, 2023. A summary of the costs, billings, and collections is provided below: 2021 2022 2023 Costs incurred to date 3,000,000 5,400,000 9,200,000 Estimated costs to complete at year end 4,200,000 3,800,000 Billings during the year 2,880,000 3,200,000 2,820,000 Cash collections during the year 2,800,000 3,000,000 2,600,000 HHC uses the percentage of completion method. How much revenue and gross profit would HHC recognize in 2021? (HINT - use a table)