Parker Construction Company received a contract to construct a building for $1,500,000. Construction started March 1, 2021, and is expected to be completed in 2.5 years from that da Progress billings are to be made by the contractor at the end of each month based upon a predetermined schedule. Data for the entire construction period are shown below: Required 2. Journal Entries: \begin{tabular}{|c|c|} \hline Recognizing revenue over time & \begin{tabular}{l} Recognizing revenue upon completion \\ (enter "same" if JE is the same as that when \\ recognizing revenue over time) \end{tabular} \\ \hline \multicolumn{2}{|l|}{2021} \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \multicolumn{2}{|l|}{2022} \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \multicolumn{2}{|l|}{2023} \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}