Metlock Construction Co. contracted to build a bridge for $10,350,000. Construction began in 2021 and was completed in 2022 . Data relating to the construction are: Metlock uses the percentage-of completion method. How much revenue should be reported for 2021? Revenue \$ eTextbook and Media List of Accounts Make the entry to record progress billings of 54,100,000 doring 2021. (Gredit account tities are automatically indented when amount is entered. Do not indent manually. If noentry is required, select 'No Entry' for the occount titles and enter of for the amounts. Make the entry to record the revenue and gross profit for 2021. (Credit account titles are outomotically 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.)