On February 1, 2017, Marsh Contractors agreed to construct a building at a contract 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 Record the 2018 journal entry for cash collections. Dr. Cash Cr. Accounts Recievable