Swift Corp., a capital goods manufacturing business that started on January 4, 2019, and operates on a calendar-year basis, uses the cost recovery method of profit recognition in accounting for all its sales. The following data were taken from the 2019 and 2020 records. 2019 2020 $800,000 $1,000,000 Installment sales $600,000 $700,000 Cost of sales $300,000 Cash collections on sales of 2019 $500,000 -0- $600,000 Cash collections on sales of 2020 Instructions: Using cost recovery method (a) Compute the amount of realized gross profit to be recognized in each year (b) State where the balance of Unrealized Gross Profit in each year