On January 1, Year 1, Cumulus Contracting, Inc., entered into an agreement to construct a building on the customer's land. The project was expected to take 3 years and involve a total cost of $6,000,000. The client has agreed to pay Cumulus $9,000,000 upon completion of the building. Cumulus determined that revenue from this contract is recognized over time. Cumulus uses the input method based on costs incurred to measure progress toward completion of the contract. The following information about the costs of the project are taken from the accounting records of Cumulus. Year 1 Year 2 Year 3 Costs incurred during year $1,000,000 $3,000,000 $4,000,000 Expected future costs $5,000,000 $4,000,000 $0 Enter the appropriate amounts in the associated cells. Enter all amounts as positive values. Round all amounts to the nearest whole number. If no entry is necessary, enter a zero (0).

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