Please solve ASAP, Thank you

Cullumber Inc. began work on a $8,100,000 non-cancellable contract in 2023 to construct an office building. During 2023 , Cullumber incurred costs of $1,764,000, billed its customers for $1,200,000 (non-refundable), and collected $880,000. At December 31,2023 , the estimated future costs to complete the project totalled $2,436,000. Prepare Cullumber's 2023 journal entries using the percentage-of-completion method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)