Please fix the 4th entry of 2016, thank you!

Thrasher Construction Co. was contracted to construct a building for $955,000. The building is owned by the customer throughout the contract period. The contract provides for progress payments. Thrasher's accounting year ends 31 December. Work began under the contract on 1 July 20X5, and was completed on 30 September 20X7. Construction activities are summarized below by year: 20x5 Construction costs incurred during the year, $175,900; estimated costs to complete, $615,700; progress billings during the year, $149,300; and collections, $136,800. 20x6 Construction costs incurred during the year, $439,700; estimated costs to complete, $185,700; progress billing during the year, $373,600; and collections, $371,400. 20X7 Construction costs incurred during the year, $191,000. Because the contract was completed, the remaining balance was billed and later collected in full per the contract. Required: 1. Prepare Thrasher's journal entries to record these events. Assume that percentage of completion is measured by the ratio of costs incurred to date divided by total estimated construction costs. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) General Journal Credit Date 20X5 Debit 175,900 1 Contract costs Cash 175,900 20X5 149,300 Accounts receivable Contract liability 149,300 20X5 136,800 Cash Accounts receivable 136,800 20X5 Contract asset Contract liability Revenue - Construction 62,909 149,300 212,209 20X5 175,900 Construction costs Contract costs 175,900 Answer is complete but not entirely correct. No General Journal Credit Date 20X6 Debit 439,700 1 Contract costs Cash 439,700 20X6 373,600 Accounts receivable Contract liability 373,600 20X6 371,400 Cash Accounts receivable 371,400 20X6 Contract asset Contract liability Revenue - Construction 147,871 X 373,600 521,471 X 20X6 439,700 Construction costs Contract costs 439,700 No General Journal Credit Date 20X7 Debit 191,000 Contract costs Cash 191,000 20X7 432,100 Accounts receivable Contract liability 432,100 20X7 Cash 446,800 Accounts receivable OOOOOOOOOOO 446,800 20X7 432,100 Contract liability Contract asset Revenue - Construction 210,780 221,320 5 20X7 191,000 Construction costs Contract costs 191,000