In 2018, 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 2020. Information related to the contract is as follows: Cost incurred during the year Estimated costs to complete year-end Billings during the year Cash collections during the year Westgate recognizes revenue over time according to percentage of completion. 3.Complete the information required below to complete a partial balance sheet for 2018 and 2019 showing any items related to the contract.(Do not round intermediate calculations.)