In 2021, 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 2023. Information related to the contract is as follows: Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 2021 $2,610,000 $3,162,000 $2,230,800 6,390,000 2,028,000 2,100,000 3,672,000 4,228,000 1,850,000 3,000,000 5,150,000 2022 2023 0 Westgate recognizes revenue over time according to percentage of completion. 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 journal entries for the year 2023 (credit "Various accounts" for construction costs incurred). 1 2 3 4 Record construction costs. Note: Enter debits before credits. Date 2021 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksneet 1 2 3 4 Record progress billings. Note: Enter debits before credits. Date 2021 General Journal Debit Credit Record entry Clear entry View general journal Required information Journal entry worksneet > 1 2 3 4 Record cash collections. Note: Enter debits before credits. Date 2021 General Journal Debit Credit Record entry Clear entry View general journal 1 2 3 Record gross profit (loss). Note: Enter debits before credits. Date 2021 + General Journal Debit Credit Record entry Clear entry View general journal