I need help figuring out the correct term/word for the line item marked in red as well as the number marked in red, thank you!

3. Complete the information required below to prepare a partia contract. Note: Do not round intermediate calculations. Accounts payable Accounts receivable Accumulated depreciation Advertising expense Billings in excess of CIP Sachaumues. Sales revenue Westgate recognizes revenue over time according to percentage of completion. Problem 6-10 (Algo) Part 3 3. Complete the information required below to prepare a partial balance sheet for 2024 and 2025 showing any items related t contract. Note: Do not round intermediate calculations. Required information Problem 6-10 (Algo) Long-term contract; revenue recognition over time [LO6-8, 6-9] [The following information applies to the questions displayed below.] 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. Problem 6-10 (Algo) Part 3 3. Complete the information required below to prepare a partial balance sheet for 2024 and 2025 showing any items related to the contract. Note: Do not round intermediate calculations. 3. Complete the information required below to pr contract. Note: Do not round intermediate calculations. 3. Complete the information required below to prep contract. Note: Do not round intermediate calculations. 3. Complete the information required below to prepare a partia contract. Note: Do not round intermediate calculations