arizona desert homes (adh) constructed a new subdivision during 2023 and 2024 under contract with cactus development company. relevant data are summarized below:contract amount $ 3,000,000cost:20231,200,000 2024600,000 gross profit:2023800,000 2024400,000 contract billings:20231,500,000 20241,500,000adh recognizes revenue over time with respect to these contracts.what would be the journal entry made in 2023 to record revenue?