Turner, Inc. began work on a $6,090,000 contract in 2014 to construct an office building. During 2014, Turner, Inc. incurred costs of $1,479,000, billed its customers for $1,044,000, and collected $835,200. At December 31, 2014, the estimated future costs to complete the project total $2,871,000. Prepare Turners 2014 journal entries using the percentage-of-completion method.