Stellar Corp. enters into a contract with a customer to build an apartment building for $921,300. The customer hopes to rent apartments at the beginning of the school year and provides a performance bonus of $156,000 to be paid if the building is ready for rental beginning August 1, 2018. The bonus is reduced by $52,000 each week that completion is delayed. Stellar commonly includes these completion bonuses in its contracts and, based on prior experience, estimates the following completion outcomes