In 2017, ABC Company started a construction job with a contract price of Tk.1, 800,000. The job was completed in 2019. The following information is available. 2017 2018 2019 Costs incurred to date Tk.400,00 0 Tk.825,00 0 Tk.1,070,00 0 Estimated costs to complete 600,000 275,000 0 Billings to date 400,000 1,000,000 1,800,000 Collection to date 370,000 910,000 1,525,000 Required: Prepare all necessary journal entries for 2017 and 2019.