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:

 $202420252026$

Cost incurred during the year $ $2,044,000$ $ $2,628,000$ $ $2,890,800$

Estimated costs to complete as of year$-$end $5,256,0002,628,0000$

Billings during the year $2,170,0002,502,0005,328,000$

Cash collections during the year $1,885,0002,600,0005,515,000$

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$).$