Pina Construction Company uses the percentage-of-completion method of accounting. In 2020, Pina began work under contract \#E2D2, which provided for a contract price of $2,219,000, Other details follow: Prepare a complete set of journal entries for 2020 (using the percentage-of-completion method). (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry Is required, select "No Entry" for the occount titles ond enter O for the amounts. For costs incurred use account Materials, Cash, Payables.) (To record progress billings.) (To record collections.) (To recognize revenue.)