In February 2023, Carla Vista Construction signed a contract and commenced construction on a parking garage. The total contract price was $89.40 million and was expected to be completed in July 2027 at a total estimated cost of $82.0 million. Payment by the customer was to be made in several stages, based on significant events and dates throughout the construction timeline. The customer was to have control over the parking garage and was able to make major changes to the project during the construction process. Carla Vista's year-end was September 30. By the end of September, 2023, Carla Vista had incurred $16,400,000 in costs and had invoiced $8,600,000 in progress billing5. $7,800,000 of the progress billings had been collected. By September 30, 2024, Carla Vista had incurred $43,450,000 in total costs and had invoiced $45,009,000 in progress billings, including the progress billings in 2023 . Of the total billings, $30,100,000 in total had been collected. Also, Carla Vista reviewed its cost estimates on the project, and now believed the parking garage would cost $79.0 million in total to complete. (a) Prepare all journal entries required for the year ended September 30, 2023. Use Materials, Cash, Payables for costs incurred to date. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Prepare all journal entries required for the year ended September 30,2023 . Use Materials, Cash. Payables for costs incurred to date. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select