Oriole Construction Comoany began work on a $$420,000$ construction contract in $2025.$ During $2025,$ Oriole incurred costs of $$264,500,$ billed its customber for $$207,000,$ and collected $$179,500.$ December $31,2025,$ the estimated additional costs to complete the project total $$159,650.$ Prepare Oriole's journal entry to record profit or loss, if any, using $($a$)$ the percentage$-$of$-$completion method and $($b$)$ the cost$-$recovery method.