Just looking for what it is circled

Prepare the journal entries for the year to record (1) construction costs incurred, (2) progress billings, (3) cash collections, and (4) revenues and expenses. -Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/Acredit" as the account names and leave the Dr. and Cr. answers blank (zero)