On July $1,2025,$ Carla Vista Construction Company Inc. contracted to build an office building for Pharoah Corp. for a total contract price of $$1,900,000.$ On July $1,2025,$ Carla Vista estimated that it would take between $2$ and $3$ years to complete the building. On December $31,2027,$ the building was deemed substantially completed. Following are accumulated contract costs incurred, estimated costs to complete the contract, and accumulated billings$1$ to Pharoah for $2025,2026,$ and $2027.$

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