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:

Cost incurred during the year

$2024$: $ $2,640,000$

$2025$: $ $2,300,000$

$2026$: $ $2,926,000$

Estimated costs to complete as of year$-$end

$2024$: $$6,160,000$

$2025$: $$2,660,000$

$2026$: $$0$

Billings during the year

$2024$: $$2,080,000$

$2025$: $$2,860,000$

$2026$: $$5,060,000$

Cash collections during the year

$2024$: $$1,840,000$

$2025$: $$2,800,000$

$2026$: $$5,360,000$

Westgate recognizes revenue over time according to percentage of completion.

$2-$a$.$ In the journal below, complete the necessary journal entries for the year $2024($credit $$Cash$,$ Materials, etc.$$ for construction costs incurred$).$

$2-$b$.$ In the journal below, complete the necessary journal entries for the year $2025($credit $$Cash$,$ Materials, etc.$$ for construction costs incurred$).$

$2-$c$.$ In the journal below, complete the necessary journal entries for the year $2026($credit $$Cash$,$ Materials, etc.$$ for construction costs incurred$).$