In January 2021, Bruins Construction Corp., a public company, contracted to construct a building for $6,000,000. Construction started in early 2021 and was completed in 2022 . The following additional information is available: Bruins uses the percentage-of-completion method. Required Under the percentage of completion method and the cost-to-cost basis, prepare all journal entries for 2021 and 2022 for this contract. (All supporting calculations must be shown.)