In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000.000. Th road was completed in 2023. Information related to the contract is as follows: Assume that Westgate Construction's contract with Santa Clara County does not qualify for revenue recognition over time. Required: 1. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years 2-a. In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs incurred). 2-b. In the journal below, complete the necessary journal entries for the year 2022 (credit "Various accounts" for construction costs incurred). 2-c. In the journal below, complete the necessary joumal entries for the year 2023 (credit "Vorious accounts" for construction costs incurred) 3. Complete the information required below to prepare a partial balance sheet for 2021 and 2022 showing any items related to the contract. 4. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs 5. Calculate the amount of revenue and gross profit (ioss) to be recognized in each of the three years assuming the following costs incured and costs to complete information