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: Cost incurred during the year 2021 2022 2023 Estimated costs to complete as of year-end Billings during the year Cash collections during the year i 0 $2,550,000 $4,250,000 $1,870,000 5,950,000 1,700,000 2,050,000 4,750,000 3,200,000 1,825,000 4,100,000 4,075,000 Westgate recognizes revenue over time according to percentage of completion. 2-6. 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. Check my In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs incurred) (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 4 Record construction costs. Note: Enter debits before credits. Date 2021 General Journal Debit Credit es View transaction list Journal entry worksheet < 1 2 3 4 Record progress billings. Note: Enter debits before credits. Date 2021 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 4 Record cash collections. Note: Enter debits before credits. Date 2021 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 4 Record gross profit (loss). Note: Enter debits before credits. Date 2021 General Journal Debit Credit Record entry Clear entry View general journal ry worksheet < 1 2 3 4 Record construction costs. Note: Enter debits before credits. Date 2022 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 4 Record progress billings. Note: Enter debits before credits. Date 2022 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 4 Record cash collections. Note: Enter debits before credits. Date 2022 General Journal Debit Credit View general journal Record entry Clear entry > Journal entry worksheet < 1 2 3 4 Record gross profit (loss). Note: Enter debits before credits. Date 2022 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 4 Record construction costs. Note: Enter debits before credits. Date 2023 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 4 Record progress billings. Note: Enter debits before credits. Date 2023 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 4 Record cash collections. Note: Enter debits before credits. Date 2023 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 4 Record gross profit (loss). Note: Enter debits before credits. Date 2023 General Journal Debit Credit View general journal Record entry Clear entry