Required Information [The following information applles to the questlons 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. 3. Complete the Information required below to prepare a partlal balance sheet for 2021 and 2022 showing any items elated to the contract. (Do not round Intermedlate calculations.)