On March 15, 2019, Gilbert Construction contracted to build a shopping center at a contract price of $220 million. The schedule of expected (which equals actual) cash collections and contract costs follows: Year Cash Collections Cost Incurred Estimated Costs to Completion 2019 $55 million $36 million $144 million 2020 $88 million $86 million $68.625 million 2021 $77 million $75 million zero Total $220 million $197 million Required Calculate the amount of revenue, expense, and net income for each of the three years 2019 through 2021, and for all three years combined using the cost-to-cost revenue recognition method