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Cooper Construction Company had a contract starting April 2021, to construct a $24.000.000 building that is expected to be completed in September 2023, at an estimated cost of $22,000,000. At the end of 2021. the costs to date were $10,120,000 and the estimated total costs to complete had not changed. The ogress billings during 2021 were $4,800,000 and the cash collected during 2021 was 3,200,000 Cooper uses the percentage-of-completion method. For the year ended December 31, 2021, Cooper would recognize gross profit on the building of $ 843,333 $ 920,000 $1,080,000 80