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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:

$\backslash$table$[[,],[$Cost incurred during the year,$2024,2025,2026,],[$Estimated costs to complete as of year$-$end,$$2,542,000,$$$3,772,000,$$$2,074,600,],[$Billings during the year,$5,658,000,1,886,000,0,],[$Cash collections during the year,$2,020,000,4,294,000,3,686,000,],[,1,810,000,3,800,000,4,390,000,]]$

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$).$

Complete this question by entering your answers in the tabs below.

Req $2$B

Req $2$C

In the journal below, complete the necessary journal entries for the year $2024($credit "Cash, Materials, etc." for construction costs incurred$).$

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

$\backslash$table$[[$No$,$Date,General Journal,Debit,Credit$],[1,2024,$Construction in progress,,$],[,,$Cash, materials, etc.,,$]]$