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 Ineurred during the year $2,044,000 $2,628,000 Estimated costs to complete as of year-end $2,390,808 5,256,000 2,628,000 Billings during the year 2,170,000 2,502,000 5,328,000 Cash collection during the year 1.885.000 2,600,000 5,515,000 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 2023 (credit "Various accounts for construction costs incurred)