What are the adjusting entries going to be in 2019? can you show steps as to how you got the numbers and what accounts you used so that I could understand. Thank you

Finally, in addition to its normal operations, DTS also has launched a division that builds physical therapy centers. At the end of 2018, there was one building project in process: the $3,800,000 Bradshaw Clinic (BC) projecta state-of-the-art physical therapy facility. This project, which was started in June, 2018, qualifies as a single performance obligation with revenue recognized over the period of the project according to the percentage-of-completion method based on a cost-to-cost approach. The original estimated cost for the PC project was $2,720,800 at the end of 2018. But there have been substantial increases in the cost of materials resulting, as of the end of 2019, in a total actual and estimated cost of $3,040,000. The contract does not allow for renegotiation of the contracted price. DTS has a legally binding, enforceable contract with the customer and all parties are expected to be able to perform under the contract. The general ledger accounts Construction-in-Progress and Billings-on- Contract show the following before any 2019 year-end adjusting entries. Billings-on-Contract 1,414,360 2018 Construction-in-Progress 2018 cost 1,224,360 2018 AJE 485,640 2019 cost 1,329,240 Unadj. 3,039,240 1,663,640 2019 3,078,000 Unadj. Finally, in addition to its normal operations, DTS also has launched a division that builds physical therapy centers. At the end of 2018, there was one building project in process: the $3,800,000 Bradshaw Clinic (BC) projecta state-of-the-art physical therapy facility. This project, which was started in June, 2018, qualifies as a single performance obligation with revenue recognized over the period of the project according to the percentage-of-completion method based on a cost-to-cost approach. The original estimated cost for the PC project was $2,720,800 at the end of 2018. But there have been substantial increases in the cost of materials resulting, as of the end of 2019, in a total actual and estimated cost of $3,040,000. The contract does not allow for renegotiation of the contracted price. DTS has a legally binding, enforceable contract with the customer and all parties are expected to be able to perform under the contract. The general ledger accounts Construction-in-Progress and Billings-on- Contract show the following before any 2019 year-end adjusting entries. Billings-on-Contract 1,414,360 2018 Construction-in-Progress 2018 cost 1,224,360 2018 AJE 485,640 2019 cost 1,329,240 Unadj. 3,039,240 1,663,640 2019 3,078,000 Unadj