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. 2-a. In the journal below, complete the necessary joumal entries for the year 2021 (credit "Various accounts" for construction costs ncurred). 2.b. In the journal below, complete the necessary journaf entries for the year 2022 (credit "Various accounts" for construction costs incurred) 2-c. In the iournal below comblete the necessarv lournal entries for the vear 2023 ficiedit "Various accounts' for construction costs