Question 9 [25 points] In April 2013, Stake Technology Inc. began construction on a commercial building for Universal Maintenance Co. which had a contract price of $3,000,000. The construction is scheduled to be completed in July 2015. Contract information for all three years is given below at the company's December 31 year-end. Contract costs incurred during the year Estimated additional costs to complete 600,000 1,700,000 400,000 2,100,000 200,000 Bilings to Universal Maintenance Co. during the year 550,000 1,650,000 800,000 Cash collections during year 525,000 1,550,000 925,000 Using the percentage-of-completion method, fill in the incomplete journal entries for Stake Technology Inc. Please make sure your final awwit accurate to the nearest whole number. Date December Account Construction in progress 2013 to 2015 Cash, materials, etc. December 2013 to 2015 December 2013 to 2015 December 2013 to 2015 December 2013 to 2015 Accounts receivable Billings on construction contract Cash Accounts receivable, Construction expense, Construction in progress (gross profit) Revenue from long-term contracts Billings on construction contract Construction in progress, Question 10 [14 points] 2014 Detail Credt Chutill Crust Debit loped codes of conduct for their members. Briefly describe the principles of professional competence and confidentiality.