Ingals Construction Associates accepted a contract to build an office building on January 2, 2022. The company will complete the contract within two years. Ingalls provided the following information related to the revenue, eitimatod costs, progress billings, and collections over the two-year poriod. (Click the icon to viow the contract information) Requlrement Piepare tho journal entries for each year to record the contract assuming that ingals uses the completed- eantract method (show al supporting oamputations). Complete the following table to compule gross prott for the year 2023. Contract Information.