The red one is not correct and need to be fixed. Please show your calculation using completed-contract method, surely give kudos!

Grouper Construction Company has entered into a contract beginning January 1, 2020, to build a parking complex. It has been estimated that the complex will cost $ 600,000 and will take 3 years to construct. The complex will be billed to the purchasing company at $ 902,000. The following data pertain to the construction period. 2022 2020 $ 294,000 306,000 268,000 238,000 2021 $ 432,000 168,000 Costs to date Estimated costs to complete Progress billings to date Cash collected to date $ 608,000 -0- 547,000 497,000 902,000 902,000 (a) Using the percentage-of-completion method, compute the estimated gross profit that would be recognized during each year of the construction period. (If answer is O, please enter 0. Do not leave any fields blank.) Gross profit recognized in 2020 $ 147980 Gross profit recognized in 2021 $ 69460 Gross profit recognized in 2022 76560 (b) Using the completed-contract method, compute the estimated gross profit that would be recognized during each year of the construction period. (If answer is 0, please enter O. Do not leave any fields blank.) Gross profit recognized in 2020 $ $ 147980 Gross profit recognized in 2021 $ 217440 Gross profit recognized in 2022 294000