$[$The following information applies to the questions displayed below.$]$

In $2024,$ 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 $2026.$ Information related to the contract is as follows:

Westgate recognizes revenue over time according to percentage of completion.

Problem $6-10($Static$)$ Part $3$

Complete the information required below to prepare a partial balance sheet for $2024$ and $2025$ showing any items related to the

contract.

Note: Do not round intermediate calculations.