A construction company entered into a fixed-price contract to build an office building for $44 million. Construction costs incurred during the first year were $14 million, and estimated costs to complete at the end of the year were \$21 million. The company recognizes revenue over time according to percentage of completion. During the first year the company billed its customer \$16 million, of which $10 million was collected before year-end. What would appear in the year-end balance sheet related to this contract? Note: Enter your answers in whole dollars and not in millions (i.e., $4 million should be entered as $4,000,000 )