On January 1, Miller Construction Company contracted to build a parking lot for the city of St. Louis for $900,000. The following transactions and estimates relate to this contract. Required a. Prepare the journal entry to record profit or loss assuming revenue is recognized over time. -Note: If a journal entry isn't required on any of the dates shown, select "N/Adebit" and "N/Acredit" as the account names and leave the Dr. and Cr. answers blank (zero). b. Prepare the journal entry to record profit or loss assuming revenue is recognized at a point in time. -Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/Acredit" as the account names and leave the Dr. and Cr. answers blank (zero)