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Best Buildersconstructed a new subdivision during2014 and2015 under contract with TownStadium Co. Relevant data are summarized below:contract amount 4.4cost 2014 1.6cost 2015 .8billings 2014 2billings 2015 2.4Bestuses recognizes revenue over time for this contract.What is the journal entry in 2015 to record revenue