[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 $2,613,600 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 2021 $2,016, eee 5,184, eee 2,180, eee 1,890, eee 2022 $2,808,800 2,376,800 2,644, eee 2,580, eee 5,176,888 5,610,000 Westgate recognizes revenue over time according to percentage of completion. 3. Complete the information required below to prepare a partial balance sheet for 2021 and 2022 showing any items related to the contract. (Do not round Intermediate calculations.) 2021 2022 Balance Sheet (Partial) Current assets: Current liabilities