2. Prepare the journal entry to recognize construction revenue of 2021. (3 pts) 3. Prepare the partial balance sheet at the end of 2022 using the percentage-of-completion method. Write n/a if the account is not used. (5 pts ) In 2021, the Westgate Construction - Percentage of Completion (16 points): Santa Clara County for $20 million. The road entered into a contract to construct a road for of-completion method to account for this project. In completed in 2023. Westosta..nus entagetwo years is as follows