On July $1,2025,$ Sunland Construction Company Inc. contracted to build an office building for Novak Corp. for a total contract price of $$1,920,000.$ On July $1,$ Sunland 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 to Novak for $2025,2026,$ and $2027.$

$\backslash$table$[[,$At$,$At$,$At$],[,\frac{12}{31}\frac{?}{25},\frac{12}{31}\frac{?}{26},\frac{12}{31}\frac{?}{27}$