Transcribed image text: Oriole Construction Company began work on a $419,500 construction contract in 2020. During 2020, Oriole incurred costs of $282,500, billed its customer for $232,500, and collected $181,000. At December 31, 2020, the estimated additional costs to complete the project total $164,140. Prepare Oriole's journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the complete contract method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If n entry is required, select "No entry" for the account titles and enter o for the amounts. Round answers to 0 decimal place e.g. 5,275.) Debit Credit No. Account Titles and Explanation (a) (b)