Marin Construction Company began work on a $416,400 construction contract in 2017. During 2017, Marin incurred costs of $277,100, billed its customer for $215,200, and collected $173,900. At December 31, 2017, the estimated additional costs to complete the project total $161,000 Prepare Marin's journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed- contract method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter o for the amounts. Round percent value to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275.) No. Account Titles and Explanation Debit Credit (a) TTConstruction in Process 277100 Cash 277100 Accounts Receivable (b) Cash 173900 w Accounts Receivable 173900