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: 2021 2022 2023 Cost incurred during the year $2,291,000 $3,555,000 $2.259,400 Estimated cost to complete as of year-end 5,609,000 2,054,000 0 Billings during the year 2.110.000 3,736,000 4,154,000 Canh collection during the year 1,455,000 3.500.000 4.645,000 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 2022 (credit "Various accounts for construction costs incurred)