Suppose that company X use the percentage of completion method to account for a long-term contract for the construction of new bridge. The total value of the contract is 22 million . The contract begins on January 1st2016, expected completion of the contract is end of December 2018 (expected duration 3 years). The total expected costs are 10 million as it follows: The value of unearned revenues at the end of 2018 is: a) Zero b) 200.000 c) 13.000 .000 The value of unearned revenues at the end of 2017 is: a) Zero b) 200.000 c) 13.000 .000