0 Required information Problem 6-10 (Algo) Long-term contract; revenue recognition over time [LO6-8, 6-9) [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 $10,000,000. The road was completed in 2023. Information related to the contract is as follows: 2021 2022 2023 Cost incurred during the year $2,542,000 $3,772,000 $2,074,600 Estimated costs to complete as of year-end 5,658,000 1,886,000 Billings during the year 2,020,000 4,294,000 3,686,000 Cash collections during the year 1,810,000 3,800,000 4,390,000 0 Westgate recognizes revenue over time according to percentage of completion Problem 6-10 (Algo) Part 2 2-a. In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts for construction incurred 2-6. In the journal below.complete the necessary journal entries for the year 2022 (credit "Various accounts for construction 2c. in the journal below.complete the necessary journal entries for the year 2023 (credit "Various accounts for construction ce incurred 26 # 2 3 $ 4 % 5 6 7 8 9 ) 0 W E R T Y U 0 S D F G H. X C