Sunland Enterprises Ltd. has entered into a contract beginning in February 2020 to build two warehouses for Atlantis Structures Ltd. The contract is a non-cancellable fixed price contract for $10.2 million. The following data pertain to the construction period. 2020 2021 2022 Costs for the year $4,050,000 4,950,000 900,000 Estimated costs to complete 4,950,000 1,000,000 -0- Progress billings for the year (non-refundable) 3,725,000 4,375,000 2,100,000 Cash collected for the year 3,285,000 4,425,000 2,490,000 Using the percentage-of-completion method, calculate the percent complete for each year of the contract. 2020 2021 2022 Percent complete % % %