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 2020. Information related to the contract is as follows: 2018 2019 2020 Cost incurred during the year $ 2,044,000 $ 2,628,000 $ 2,890,800 Estimated costs to complete as of year-end 5,256,000 2,628,000 0 Billings during the year 2,170,000 2,502,000 5,328,000 Cash collections during the year 1,885,000 2,600,000 5,515,000 Westgate recognizes revenue over time according to percentage of completion.

2a. In the Journal below, complete the necessary journal entries for the year 2021( Credit "various accounts for construction costs

2b In the Journal below, complete the necessary journal entries for the year 2022 ( Credit "various accounts for construction costs

2c In the Journal below, complete the necessary journal entries for the year 2023 ( Credit "various accounts for construction costs