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: 2024 2025 2026 Cost incurred during the year $ 2,610,000 $ 3,162,000 $ 2,230,800 Estimated costs to complete as of year-end 6,390,000 2,028,000 0 Billings during the year 2,100,000 3,672,000 4,228,000 Cash collections during the year 1,850,000 3,000,000 5,150,000 Westgate recognizes revenue over time according to percentage of completion. Problem 6-10 (Algo) Part 2 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