Required Information [The following information applles 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. -a. In the joumal below, complete the necessary journal entries for the year 2021 (credit "Varlous accounts" for construction costs ourred). -b. In the journal below, complete the necessary journal entrles for the year 2022 (credlt "Varlous accounts" for construction costs heurred). -.c. In the journal below. complete the necessary journal entries for the year 2023 (credit "Varlous accounts" for construction costs heurred). Complete this question by entering your answers in the tabs below. 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.)