Required information

$[$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:

Westgate recognizes revenue over time according to percentage of completion.

Complete the information required below to prepare a partial balance sheet for $2021$ and $2022$ showing any items related to the

contract. $($Do not round intermediate calculations.$)$