Problem 6-10 (Algo) Long-term contract; revenue recognition over time (LO6-8, 6-2) The following information applies to the questions displayed below! 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: Cost incurred during the year Estimated costs to complete as of year-end Billings during the year cash collections during the year 2021 2922 $2,540,000 $2,300,000 6,160,000 2,660,000 2,080,000 2,850,000 1,800,000 2,000,000 2023 $2,926,000 a 5,000,000 5,300,000 Westgate recognizes revenue over time according to percentage of completion Problem 6-10 (Algo) Part 2 2.a. in the four below.complete the necessary journal entries for the year 2021 (credit Various accounts for construction cost incurred). 2.b. In the journal below.complete the necessary Journal entries for the year 2022 (credis Various accounts for construction con incurred) 2.c. In the journal below.complete the necessary journal entries for the year 2023 (credit Various accounts for construction cost incurred