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[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:

	2021			2022			2023
Cost incurred during the year	$	2,156,000		$	3,388,000		$	2,371,600
Estimated costs to complete as of year-end		5,544,000			2,156,000			0
Billings during the year		2,130,000			3,414,000			4,456,000
Cash collections during the year		1,865,000			3,300,000			4,835,000

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).

Part C has four parts and I don't know how to get them

No	Date	General Journal	Debit	Credit
1	2023	Construction in progress	2,371,600
		Various accounts		2,371,600
2	2023	Accounts receivable	4,456,000
		Billings on construction contract		4,456,000
3	2023	Cash	4,835,000
		Accounts receivable		4,835,000
4	2023	No Transaction Recorded

I can't find number 4 of part c