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cost to cost percentage of completion method is used Initial bid and estimate Contract price 5.400 cost to complete 4.800 Year Actual cost this year 1 2 3 4 2,800 2,200 600 0 Progress billings 2.600 2.100 700 0 1 Cash received 2.300 1.900 700 600 estimated cost to complete year 1 2,200 2 500 3 0 cost gross profit recognized each year Prepare a schedule showing revenue Provide journal entries for year 1