On December $31$ of the current year, State Construction Inc. signs a contract with the state of West Virginia Department of Transportation to manufacture a bridge over the

New River. State Construction anticipates the construction will take three years.

Total accounts and other receivables at December $31$ consisted of the following:

The balance sheet reports total assets of $$2,984\mathrm{.}1$ million at December $31,2016.$

The common$-$size amount for gross accounts and other receivables are:

$$438\mathrm{.}4$ million

$$444\mathrm{.}4$ million

$14\mathrm{.}9\%$

$14\mathrm{.}7\%$

None of these are correct.