accounting help please!

Required information [The following information applies to the questions displayed below.) 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: 2023 $2,200,000 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 2021 $2,400,000 5,600,000 2,000,000 1,800,000 2022 $3,600,000 2,000,000 4,000,000 3,600,000 4,000,000 4,600,000 Westgate recognizes revenue over time according to percentage of completion. 3. Complete the information required below to prepare a partial balance sheet for 2021 and 2022 showing any items related to the contract. (Do not round intermediate calculations.) Answer is not complete. 2021 2022 Balance Sheet (Partial) Current assets: Cash 1.800.000 5,400,000 Accounts receivable $ 200,000 1,000,000 X $ 600,000 150,000 (800,000) 450,000 Current liabilities: Retained earnings $ 600,000 1,500,000