[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: Part 3 of 5 Cont incurred daring the year Entimated costs to complete as of year-end nilings during the year Cask collections during the year 2024$2,640,0006,160,0002,080,0001,840,00020252,300,0002,660,0002,860,0002,800,0002026$2,926,00005,060,0005,360,000 031635 Westgate recognizes revenue over time according to percentage of completion. 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