Entries for 2024 (construction CIP, billings, collections, and revenue recognition) \begin{tabular}{|l|l|l|} \hline Accounts & Debit & Credit \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Entries for 2025 (construction CIP, billings, collections, and revenue recognition) \begin{tabular}{|l|l|l|} \hline Accounts & Debit & Credit \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Entries for 2026 (construction CIP, billings, collections, revenue recognition, and closing billings and (CIP) 2. ( 8 points) In 2024 , 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 2026. Information related to the contract is as follows: Westgate recognizes revenue over time according to percentage of completion. Prepare all journal entries necessary to reflect the billings, collections, and revenue recognition for all three years. Also, record the entry to close out the CIP and Billings accounts at the end of the contract in 2026