Required information [The following information applies to the questions displayed below.) In 2018, 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 2020. Information related to the contract is as follows: 2020 $2,695,000 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 2018 $2,100,000 4,900,000 2,200,000 1,900,000 2019 $2,450,000 2,450,000 2,350,000 2,300,000 5 ,450,000 5,800,000 Westgate recognizes revenue over time according to percentage of completion. B. Complete the information required below to prepare a partial balance sheet for 2018 and 2019 showing any items related to the contract. (Do not round intermediate calculations.) Balance Sheet (Partial) 2018 2019 Current assets: Current liabilities