At the end of 2019, Pettigrew Pavers has a Construction in Process (CIP) account balance of $853,000 and a Billings on CIP account balance of $822,000. Pettigrew will report these accounts on the balance sheet as an unrealized holding gain. a net current asset of $31,000. a current asset for $853,000 and a current liability for $822,000. a net current liability of $31,000