Oriole, Inc. began work on a $$7,013,000$ contract in $2025$ to construct an office building. During $2025,$ Oriole, Inc. incurred costs of $$1,423,830,$ billed its customers for $$1,157,000,$ and collected $$994,000.$ At December $31,2025,$ the estimated additional costs to complete the project total $$3,169,170.$

Prepare Oriole's $2025$ journal entries using the percentage$-$of$-$completion method. $($Credit account titles are automatically indented when