E played 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 Cast incurred during the year Estimated costs to complete as of year-end Billings during the year 2021 3022 2023 $2,059,000 $2,627,000 32,655,400 5,041,000 2,414,000 2,190,000 1,895,000 2,496,000 5,314,000 2,400,000 5.705,000 Cash collections during the year Westgate recognizes revenue over time according to percentage of completion 2-a. In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs incurred). 2-b. In the journal below, complete the necessary journal entries for the year 2022 (credit "Various accounts" for construction costs incurred). 2-c. In the journal below, complete the necessary journal entries for the year 2023 (credit "Various accounts" for construction costs incurred)