In January 2020, Bruins Construction Corp. contracted to construct a building for S 6,000,000. Construction started in carly 2020 and was completed in 2021. The following additional information is available: 2020 2021 Costs incurred. .. 2,430,000 $2,700,000 Estimated costs to complete. 2,600,000 Collections during the year. 2,400,000 3,600,000 Progress billing during the year. 3,000,000 3,000,000 Bruins uses the percentage-of-completion method. Required: a) How much revenue should Bruins report for 2020 and 2021? Please show your caleulations. b) Prepare all jounal entries for 2020 and 2021 for this contract. Please type your answers in the box below,