Splish Construction Company began work on a $424,200 construction contract in 2017. During 2017, Splish Incurred costs of $278,800, billed its customer for $217,100, and collected $176,200. At December 31, 2017, the estimated additional costs to complete the project total $163,400. Prepare Splish's journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed-contract method. (Credit account titles are automatically indented when 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.) No. Account Titles and Explanation Debit Credit a) Construction Expenses Revenue from Long-Term Contracts Construction in Process b os rom Long-Term Contracts Construction in Process