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:

2021 2022 2023

Cost incurred during the year: 2,580,000 4,042,000 2,175,800 Est. costs to complete for year-end:6,020,000 1,978,000 0

Billings during the year: 2,060,000 4,562,000 3,378,000

Cash collections during the year1,830,0004,200,0003,970,000

Westgate recognizes revenue over time according to percentage of completion.

2-a. complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs incurred).

2-b.complete the necessary journal entries for the year 2022 (credit "Various accounts" for construction costs incurred).

2-c.complete the necessary journal entries for the year 2023 (credit "Various accounts" for construction costs incurred).