Required Information [The following information appiles 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 2021 2822 2023 $2,016,000 $2,808,000 $2,613,600 5,184,000 2,376,000 2,180,000 2,644,000 5,176,000 1,890,000 2,500,000 5,610,000 e Billings during the year Cash collections during the year 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). Complete this question by entering your answers in the tabs below.