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.In the journal below, complete the necessary journal entries for the year $2024($credit "Cash, Materials, etc." for construction costs

incurred$).$

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.