Lollie owns a landscaping business and her company has just been hired to do a project for the local golf course that will take two years to complete. She has been paid $200,000 for the project. Her total estimated costs are $185,000. Her actual costs in 2015 were $95,000 and in 2016 were $70,000. Calculate her gross profit for 2015 and 2016 using the percentage of completion revenue recognition method