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A company used the percentage-of-completion method of accounting for a 4-year construction contract. Which of the following items is needed to make the calculation of income recognized in the second year? Select one: a. Income Previously Recognized, but not Progress Billings to Date b. Progress Billings to Date, but not Income Previously Recognized c. Both Income Previously Recognized and Progress Billings to Date d. Neither Income Previously Recognized nor Progress Billings to Date The Quinlan Construction Company began work on a three-year contract in 2015. In 2015, Collections were less than Billings, which were less than Costs plus Gross Profit recognized. In what section would the Billings account appear in the financial statements? Select one: a. Current Assets b. Current Liabilities c. Noncurrent Assets d. Noncurrent Liabilities