On December 31, 2019, Shawshank Construction Inc. signs a contract to manufacture a bridge which it anticipates the construction will take three years.

The companys accountants provide the following contract details relating to the project:

Contract price	$780 million
Estimated construction costs	$600 million
Estimated total profit	$180 million

During the three-year construction period, Shawshank incurred costs as follows:

2020	$ 60 million
2021	$360 million
2022	$180 million

Shawshank uses the cost-to-cost method to recognize revenue. Which of the following represent the revenue recognized in 2020, 2021, and 2022?