Contract Asset

Hi, Here is a problem from Kaplan: On 1 January 20X1 Amir entered into a contract with a customer to construct a stadium for consideration of $100m. The contract was expected to take 2 years to complete. At 31 December 20X1 Amir had incurred costs of $24m. Costs to complete are estimated at $20m. In addition to these costs, Amir purchased plant to be used on the contract at a cost of $16m. This plant was purchased on 1 January 20X1 and will have no residual value at the end of the 2 year contract. Depreciation on the plant is to be allocated on a straight line basis across the contract. Amir measures progress on contracts using an output method, based on the value of work certified to date. At 31 December 20X1, the value of the work certified was $45 million, and the customer had paid $11.4m. I am struggling with the accounting entries that will be needed for these transactions (however, without accounting entries, the answers are understandable for me). Could you help me? .