ROK has two construction jobs which started in 2020: PROJECT 1 Project 2 CONTRACT PRICE P21 million P7.5 million COST INCURRED DURING 6 million 7 million 2020 ESTIMATED COST TO 3 million 1.75 million COMPLETE CONTRACT BILLINGS 6.25 million 7.25 million DURING 2020 COLLECTIONS 6 million 7 million EXPENSES 500,000 250,000 COMPUTE THE NET INCOME (LOSS) THAT WOULD BE RECOGNIZED BY ROK COMPANY IN ITS 2020 STATEMENT OF COMPREHENSIVE INCOME USING: A. ZERO PROFIT B. PERCENTAGE OF COMPLETION