Write a two-page paper, plus the title page and a reference page on any ONE or more of the learning objectives below.1. Explain a contractor’s estimating and accounting systems.2. Explain the process for conducting contract negotiations.Instructions: Written communication: Written communication is free of errors that detract from the overall message. Length of paper: typed, double-spaced pages with no less than a two-page paper. Font and font size: Times New Roman, 12 points.