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! Required Information Problem 6-10 (Algo) Long-term contract; revenue recognition over time (L06-8, 6. 9) [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 $1,980,000 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 2021 $2,523,000 6, 177,000 2,070,000 1,835,000 2022 $3,177,000 1,800,000 3,680,000 3,400,000 4,300,000 4,765,000 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 partlal balance sheet for 2021 and 2022 showing any Items related to the contract. (Do not round Intermedlate calculations.) Balance Sheet (Partial) 2021 2022 Current assets Current liabilities