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:

$\backslash$table$[[,2024,2025,2026],[$Cost incurred during the year,$$2,640,000,$$$2,300,000,$$$2,926,000],[$Estimated costs to complete as of year$-$end,$6,160,000,2,660,000,0],[$Billings during the year,$2,080,000,2,860,000,5,060,000],[$Cash collections during the year,$1,840,000,2,800,000,5,360,000]]$

Westgate recognizes revenue over time according to percentage of completion.

$3.$ 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.

$\backslash$table$[[$Balance Sheet $($Partial$),2024,2025,],[$Current assets:,,,,,$],[,,,,,],[$Accounts receivable,,,$$0,000,,],[,,,,,],[,,0,,,],[$Current liabilities:,,,,,$],[,,,,,],[,,,,,],[,,,,,]]$