2A 1) Record construction costs.

2A 2) Record progress billings.

2A 3) Record cash collections. 2A 4) Record gross profit (loss).

2B 1) Record construction costs.

2B 2) Record progress billings.

2B 3) Record cash collections.

2B 4) Record gross profit (loss).

2C 1) Record construction costs.

2C 2) Record progress billings.

2C 3) Record cash collections.

2C 4) Record gross profit (loss).

[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: Westgate recognizes revenue over time according to percentage of completion. 2-a. In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs incurred). 2-b. In the journal below, complete the necessary journal entries for the year 2022 (credit "Various accounts" for construction costs incurred). 2-c. In the journal below, complete the necessary journal entries for the year 2023 (credit "Various accounts" for construction costs incurred)