The Challenge (3 points each, 12 points total) In 2011, Oui Oui signed a three-year contract with the city of Chicago to rebuild part of the sewage system. The contract price is $150 million. Oui Oui uses the percentage-of-completion method of accounting. At the end of 2017, the following financial statement information indicates the results to date for the Oui Oui: (all in millions) Income Statement: Balance Sheet: Revenue SA A/R from Construction Billings Cost of Construction Construction in Progress Gross Profit Less: Billings on Construction Net Billings in excess of CIP $ 14 50 Cash Flow Statement: Cash collected Compute A, B, C, and D. Place your work and your answers in the appropriate spaces