the other expenses remain unchanged for 2008 and 2009 and are 80000 in 2010 the company has not paid dividends on its 100,000 common shares outstanding with the 2010 financial statements. the company issues comparative statement for the previous two years under the completed contract method construction revenue and construction expense would be 600,000 and 280,000 respectively in 2010 the company uses the percentage of completion method for income tax purposes