On February 1, 2017, Marsh Contractors agreed to construct a building at a contract a price of $17,400. Marsh estimated total construction costs would be $12,000 and the project would be finished in 2019. Information relating to the costs and billings for this contract is as follows: 2017 2018 2019 Total costs incurred to date $4,500 $7,920 $13,800 costs to Estimated complete 7,500 5,280 -0- Customer billings to date 6,600 12,000 16,800 Collections to date 6,000 10,500 16,500 Assuming Marsh uses the percentage of completion methiod, please indicate what should be recorded for the following in 2018: Expenses