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:

	2018	2019	2020
Cost incurred during the year	2,400,000	3,600,000	2,200,000
Estimated costs to complete as of year-end	5,600,000	2,000,000	0
Billings during the year	2,000,000	4,000,000	4,000,000
Cash collections during the year	1,800,000	3,600,000	4,600,000

2-a. In the journal below, complete the necessary journal entries (construction costs, progress billings, cash collections, gross profit/loss) for the year 2018 (credit "Various accounts" for construction costs incurred). 2-b. In the journal below, complete the necessary journal entries (construction costs, progress billings, cash collections, gross profit/loss) for the year 2019 (credit "Various accounts" for construction costs incurred). 2-c. In the journal below, complete the necessary journal entries (construction costs, progress billings, cash collections, gross profit/loss) for the year 2020 (credit "Various accounts" for construction costs incurred).