Just need help with question $2$b$.$ Thank you

2. During 2021, Thoma Construction started a new construction job with a contract price of $620 million. Thoma has a 12/31 fiscal year end. Thoma has determined that the contract qualifies for revenue recognition over time based on the percentage of completion. The contract was completed on 12/31/23 with the followin information $ in millions : Costs incurred in the eriod aid in cash Estimated costs to com lete at 12/31 Billin on contract in the riod Cash collected in the eriod 2021 253.0 297.0 250.0 200.0 2022 189.5 147.5 250.0 270.0 2023 145.0 120.0 150.0 Note: You must show supporting work (calculations/explanations) to receive credit for your answers. 2a. Assume Thoma's journal entries during 2021 were properly recorded. Prepare Thoma's adjusting ournal entries at 12/31/2021. Account Name Debit Credit 2b. Assume Thoma's journal entries for 2022 were properly recorded. Prepare Thoma's adjusting ournal entries at 12/31/22. Account Name Debit Credit 2c. Assume Thoma's journal entries for 2023 were properly recorded. Prepare Thoma's adjusting ournal entries and entries to close the contract at 12/31/23. Account Name Debit Credit