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please provide me with explanation which cells we use to solve those questions. thank...

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Accounting

please provide me with explanation which cells we use to solve those questions.
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A construction company entered into a fixed-price contract to build a soccer stadium for $15,000,000. Construction costs incurred during the first year were $3,675,000, and estimated costs to complete at the end of the year were $6,825,000. The company recognizes revenue over time according to percentage of completion. 13 How much revenue and gross profit or loss will appear in the company's income statement in the first year of the contract

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