Required information Problem 5-10 Long-term contract; revenue recognition over time [LOS-8, 5-9 The following information applies to the questions displayed below In 2018, 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 2020. Information related to the contract is as follows: 2,580, 000 6,020,000 2,060, 000 1, 830, 000 $4,042,000$2,175, 800 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 1,978, 000 4,562, 000 4,200, 000 3, 378,000 3,970,000 Westgate recognizes revenue over time according to percentage of completion Problem 5-10 Part 3 3..complete the information required below to prepare a partial balance sheet for 2018 and 2019 showing any items related to the contract. (Do not round intermediate calculations)