Please help

Lahar Construction Corporation contracted with the City of Pampanga to construct a dam at a price of P16,000,000. Lahar expects to earn P1,520,000 on the contract. The percentage-of-completion method is to be used and the completion stage is to be determined by estimates made by the engineer. Use the proportional method. The following schedule summarizes the activities of the contract for the years 2018-2020: Estimated Engineer's Year Cost Incurred Cost to estimate of Billings on Collections on Complete completion Contract Billings 2018 P4,600,000 9,640,000 31% P5,000,000 P4,500,000 2019 4,500,000 5,100,000 58% 6,000,000 5,400,000 2020 5,250,000 O 100% 5,000,000 6.100,000 Required: 7. How much is the construction in progress as of the end of 2018