On February 1, 2020, a company agreed to construct a building at a contract price of $39,000. The company estimated the project would be finished in 2022. Information relating to the costs and billings for this contract is as follows: 2020 2021 2022 Total costs incurred to date $8,000 $10,000 $22,000 Estimated costs to complete 12,000 6,000 -0- Customer billings to date 9,000 18,000 28,000 Collections to date 4,000 15,000 25,000 The journal entry to record Billings on Construction in Process in 2021 has the amount of