If Strong Guard Co. uses completed-contract accounting, show the gross profit that should be recorded for 2024 and 2025.
a) 2024: $100,000; 2025: $120,000
b) 2024: $120,000; 2025: $100,000
c) 2024: $150,000; 2025: $130,000
d) 2024: $130,000; 2025: $150,000