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 $ 2,581,000 $ 2,347,000 $ 3,049,200 Estimated costs to complete as of year-end 6,319,000 2,772,000 0 Billings during the year 2,090,000 2,838,000 5,072,000 Cash collections during the year 1,845,000 2,900,000 5,255,000 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).

Req 2A Req 2B Reg 2C In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record construction costs. Note: Enter debits before credits. General Journal Debit Credit Date 2021 Record entry Clear entry View general journal Req 2A Req 2B Req 2c In the journal below, complete the necessary journal entries for the year 2022 (credit "Various accounts for construction co (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 > Record construction costs. Note: Enter debits before credits. General Journal Debit Credit Date 2022 Req 2A Req 2B Req 2C In the journal below, complete the necessary journal entries for the year 2023 (credit "Various accounts for construction costs incurred (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 Record construction costs. Note: Enter debits before credits. General Journal Debit Credit Date 2023 Record entry Clear entry View general journal