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: 2023 $2,175,800 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 2021 2022 $2,580,000 $4,042,000 6,020,000 1,978,000 2,060,000 4,562,000 1,830,000 4,200,000 3,378,000 3,970,000 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) 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: 2023 $2,175,000 Coat incurred during the year Estimated costs to complete as of year-end Billinga during the year Cash collection during the year 2021 $2,580,000 6,020,000 2,060,000 1,830,000 2022 $4,042,000 1,978,000 4,562,000 4,200.000 3,378,000 3,970,000 Westgate recognizes revenue over time according to percentage of completion 3. Complete the information required below to prepare a partial balance sheet for 2021 and 2022 showing any items related to the contract. (Do not round intermediate calculations.) Balance Sheet (Partial) Current assets 2021 2022 Current liabilities