.On January 1,20X1, Korea signed a construction contract with the government (construction period 3 years, 12,000,000), and received a down payment of W600,000. The Company recognizes the proceeds of the construction contract as a progress criterion and calculates the progress based on the accumulated contract costs incurred. What is not true when the yearly data related to the construction contract are as follows: In addition to the single construction contract, there are no other construction contracts being executed by Korea Co, Ltd. 20x1H 20x2H 20x1 2,600,000 4,400,000 3,200,000 3,000,000 4,400,000 Actual incurred contract cost Expected additional contract cost at end of year 6,000,000 Construction bill amount (including down payment) 2,800,000 The amount of repayment of construction contract 2,600,000 (including deposit) 4,000,000 6,000,000 6,000,000 A.)what is the 20 x 2 year construction loss? B.)what is the 20x3 construction profit C.)What is the 20 x Assets and liabilities to be recognized in relation to the Corporation in the statement of financial position at the end of year 3