View Policies Current Attempt in Progress Sunland Construction Company had a contract starting April 2021, to construct a $36000000 building that is expected to be completed in September 2022, at an estimated cost of $33100000. At the end of 2021, the costs to date were $15226000 and the estimated total costs to complete had not changed. The progress billings during 2021 were $8280000 and the cash collected during 2021 was $5540000. Sunland uses the percentage-of-completion method. At December 31, 2021, Sunland would report Construction in Process in the amount of $15226000. $1334000. O $16560000. $13820000.