QUESTION $2$

HH Construction ple makes up its accounts to $31$ March each year. The following details have been extracted in relation to two of its contracts as at $31$ March $2005.$

$\backslash$table$[[,$Contract A$,$Contract B$],[$Commencement date,$1$ April $2004,1$ December $2004],[$Target completion date,$31$ May $2005,30$ June $2005],[$Retention $(\%),4,3$longrightarrow