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Required information

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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:

Cost incurred during the year

Estimated costs to complete as of year$-$end

Billings during the year

Cash collections during the year

$\backslash$table$[[2024,2025,2026],[$$$2,490,000,$$$3,984,000,$$$2,008,600$