Which One of the Following Entries Would You Probably Not $\quad \mathrm { XX }$

Which one of the following entries would you probably not see if an entity used the percentage-of-completion method?

A)
Partial Billings $\quad \mathrm { XX }$
Construction Revenue $\quad \mathrm { XX }$
B)
$\begin{array} { c c } \text { Construction Expense } & \text { XX } \\\text { Construction in Progress } & \mathrm { XX } \\\text { Construction Revenue } & \mathrm { XX }\end{array}$
C)
$\begin{array} { c c } \text { Accounts Receivable } & \text { XX } \\\text { Partial Billings } & \text { XX }\end{array}$
D) Partial Billings $\quad \mathrm { XX }$
Construction in Progress $\mathrm { XX }$