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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:

$202420252026$

Cost incurred during the year $ $2,016,000$ $ $2,808,000$ $ $2,613,600$

Estimated costs to complete as of year$-$end $5,184,0002,376,0000$

Billings during the year $2,180,0002,644,0005,176,000$

Cash collections during the year $1,890,0002,500,0005,610,000$

Westgate recognizes revenue over time according to percentage of completion.

$2-$a$.$ In the journal below, complete the necessary journal entries for the year $2024($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$).$