Percentage of completion method and show all work and explain steps pls.

Carefree Company has a contract to construct a $675,000 bridge at an estimated cost of $600,000. The contract is to start in July 2016, and the bridge is to be completed in October 2019. The following data pertain to the construction period. Prepare the journal entries for 2016,2017,2018, and 2019. (Round up percentages to whole numbers, e.g., round up 42.55% to 43% )