Oriole Inc. began work on 10700000 non concellable contract in 2023 to construct an office building during 2023 Oriole incurred cost of $135200 billed Its customers for $1200000 (non refundable) and collected $910000. At December 31, 2023 the estimated future costs to complete the project total 3848000. Preepare Oriole's 2023 journal entries using the percentage of completion method.