In April 2013, Stake Technology Inc. began construction on a commercial building for Antique Accents which had a contract price of $3,200,000. The construction is scheduled to be completed in July 2015. Contract information for all three years is given below at the company's December 31 year-end. 2013 2014 2015 Contract costs incurred during the year 500,000 1,900,000 500,000 Estimated additional costs to complete 2,500,000 300.000 Billings to Antique Accents during the year. 450,000 1,850,000 900,000 Cash collections during year. 425,000 1,750,000 1,025,000 Using the percentage-of-completion method, fill in the incomplete journal entries for Stake Technology Inc. Please make sure your final answer(s) are accurate to the nearest whole number 2013 2014 2015 Date Account Debit Credit Debit Credit Debit Credit December Construction in progress 2013 to 2015 Cash, materials, etc. December Accounts receivable 2013 to 2015 Billings on construction contract December Cash 2013 to 2015 Accounts receivable December Construction expense 2013 to 2015 Construction in progress (gross profit). Revenue from long-term contracts December Billings on construction contract 2013 to 2015 Construction in progress