In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2023. Information related to the contract is as follows:
                                                                            2021                     2022                           2023
Cost incurred during the year:                  $2,580,000           $4,042,000                $2,175,800
Est. costs- complete for year-end:             $6,020,000             1,978,000                 $0
Billings during the year:                               2,060,000               4,562,000                3,378,000
Cash collections during the year:                1,830,000               4,200,000               3,970,000
 
Westgate recognizes revenue over time according to percentage of completion.

Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information.