For each year

1. Record construction costs

2. Record progress billings

3. record cash collections

4. Record gross profit (loss)

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: Westgate recognizes revenue over time according to percentage of completion. 2-a. In the journal below, complete the necessary journal entrles for the year 2021 (credit "Varlous accounts" for construction costs ncurred). 2-b. In the journal below, complete the necessary journal entrles for the year 2022 (credlt "Varlous accounts" for construction costs ncurred). 2-c. In the journal below, complete the necessary journal entrles for the year 2023 (credit "Varlous accounts" for construction costs ncurred)