On January 1, 2027, a contractor started a construction project for $1,350,000; estimated construction costs (total) were $1,050,000. Data for the two-year period: Actual construction costs during the year Estimated remaining costs to complete the contract Actual amount billed to the customer during the year Actual cash collected from the customer during the year 2027 $600,000 450,000 540,000 525,000 2028 $465,000 -0- 810,000 825,000 Based upon the above data, provide the following amounts for each method: (a) $600,000 - $540,000 = $60,000 (b) $1,350,000 - $1,065,000 = $285,000 (c) ($1,350,000 - $1,050,000) (600/1,050) = $171,429 (d) $285,000 - $171,429 = $113,571