In 2019, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $12,000,000. The road was completed in 2021. Information related to the contract is as follows:

2019 2020 2021

Cost incurred during the year $3,000,000 $3,800,000 $2,700,000

Estimated costs to complete as of year-end 6,300,000 2,400,000 0

Billings during the year 3,700,000 4,000,000 4,300,000

Cash collections during the year 2,800,000 4,800,000 4,400,000

Calculate the amount of revenue and gross profit to be recognized in each of the years (2019, 2020, and 2021).