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Problem 5-22 Construction accounting under lFRS Appendix] In 2016, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2018. Information related to the contract is as follows 2016 2017 2018 Cost incurred during the year $2,400,000 $3,600,000 $2,200,000 Estimated costs to complete as of year-end 5.600.000 2,000,000 Billings during the year 2,000,000 4,000,000 4,000,000 Cash collections during the year 1,800,000 3,600,000 4,600,000 Westgate Construction reports under lFRS and concludes that the percentage-of-completion method is not appropriate Required 1. Calculate the amount of revenue and gross profit to be recognized in each of the three years. (Loss amounts should be indicated with a minus sign.) 2016 2017 2018 Revenue 3,000,000 4,500,000 2,500,000 Gross profit (loss) 600.000 900.000 300.000