Prepare all necessary journal entries for 2024. (Use Materials, Cash, Payables for costs incurred to date.) (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 O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Material Debit 384,000 Credit Cash (To record cost of construction) Accounts Receivable Billings on Construction in Process (To record progress billings) Cash Accounts Receivable (To record collections) Construction in Process Revenue from Consignment Sales (To record revenues) Construction Expenses Billings on Construction in Process (To record construction expenses) 288,000 259,000 576,00 384,000 384,000 2888,000 259,000 576,000 384,000