please include T accounts

On June 15, Year 1. Automia Constroction entered into a long-term construction contract to build a baseballstadium in Washington D.C. for \$218 million. The expected completion date is April 1, Year 3. just in time for the Year 3 bascball season. Costs incurred and estimated costs to complete at year-end for the life of the contract are as follows ( S in millions): Required: Determine the amount of revenue, cost, and gross profit or loss to be recognized in each of the three years under IFRS, assuming that using the percentage-of-completion method is not appropriate