In 2024, 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 2026. Information related to the contract is as follows: 2025 Cost incurred during the year 2024 $2,550,000 $4,250,000 2026 $ 1,870,000 Estimated costs to complete as of year-end 5,950,000 1,700,000 Billings during the year 2,050,000 4,750,000 Cash collections during the year 1,825,000 4,100,000 3,200,000 4,075,000 Westgate recognizes revenue over time according to percentage of completion. ces 2-a. In the journal below, complete the necessary journal entries for the year 2024 (credit "Cash, Materials, etc." for construction costs incurred). 2-b. In the journal below, complete the necessary journal entries for the year 2025 (credit "Cash, Materials, etc. for construction costs incurred) 2-c. In the journal below, complete the necessary journal entries for the year 2026 (credit "Cash, Materials, etc." for construction costs incurred)