Inexperienced construction company Blue Spruce Corp. signed a risky non-cancellable contract to build a research facility at a fixed contract amount of $2,700.000. The work began in early 2020 and Blue Spruce incurred costs of $1,215,000. At December 31, 2020, the estimated future costs to complete the project totalled $1.215,000. During 2021, Blue Spruce ran into trouble with weather conditions and incurred the expected costs of $1.215.000 and estimated that it would need to spend an additional $390,000 to complete the project. During 2022, Blue Spruce reluctantly completed the project, incurring further costs of $400,000. Calculate the amount of gross profit or loss that should be recognized each year under the percentage-of-completion method. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses eg. (45). Round percent complete to 2 decimal places, eg. 15.25.) Gross profit/(loss) December 31, 2020 December 31, 2021 December 31, 2022 $ $ $