Oriole Construction Inc., which has a calendar year end, has entered into a non-cancellable fixed-price contract for $2.8 million beginning September 1, 2023, to build a road for a municipality. It has been estimated that the road construction will be complete by June 2025 . The following data pertain to the construction period. (a) Using the percentage-of-completion method, calculate the percentage complete for 2023 and 2024 . (Round answers to 2 decimal places, e.g. 52.75\%.)