On June 15, 2013, Sanderson Construction entered into a long-term construction contract to build a baseball stadium in Washington D C. for $410 million The expected completion date is April 1 of 2015, just in time for the 2015 baseball season. Costs incurred and estimated costs to complete at year-end for the life of the contract are as follows ($ in millions): Determine the amount of gross profit or loss to be recognized in each of the three years using the percentage-of-completion method. (Do not round intermediate calculations. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).) How much revenue will Sanderson report in each of three years using the percentage-of-completion method? (Do not round intermediate calculations. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).) Determine the amount of gross profit or loss to be recognized in each of the three years using the completed contract method- (Enter your answers in millions.) Determine the amount of revenue, cost, and gross profit or loss to be recognized in each of the three years under IFRS, assuming that using the percentage-of-completion method is not appropriate, (Enter your answers in millions.) Suppose the estimated costs to complete at the end of 2014 are $200 million instead of $50 million. Determine the amount of gross profit or loss to be recognized in 2014 using the percentage-of-completion method. (Enter your answer in millions. Do not round intermediate calculations.)