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 2023 $2,424,400 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 2821 $2,204,000 5,396,000 2,140,000 1,870,000 2022 53, 192,638 2,200,000 3,256,00 3,209,000 1,684,00 4.938,880 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 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. Reg 2A Reg 2B Reg 2C In the journal below, complete the necessary journal entries for the year 2021 credit Various accounts for construction costs incurred). (If no entiy is required for a transaction/event, select "No journal entry requ red in the first account field.) View transaction list