Sage Construction Company has entered into a contract beginning January 1, 2017, to build a parking complex. It has been estimated that the complex will cost $598,000 and will take 3 years to construct. The complex will be billed to the purchasing company at $897,000. The following data pertain to the construction period.

		2017		2018		2019
Costs to date		$263,120		$460,460		$609,000
Estimated costs to complete		334,880		137,540		0
Progress billings to date		273,000		556,000		897,000
Cash collected to date		243,000		506,000		897,000

(a) Using the percentage-of-completion method, compute the estimated gross profit that would be recognized during each year of the construction period. (If answer is 0, please enter 0. Do not leave any fields blank.)