Attempt in Progress Cheyenne, Inc. began work on a $7,338,000 contract in 2020 to construct an office building. Cheyenne uses the completed contract method. At December 31, 2020, the balances in certain accounts were Construction in Process 51.867.000, Accounts Receivable $232,000, and Billings on Construction in Process $1,021,000. Indicate how these accounts would be reported in Cheyenne's December 31, 2020, balance sheet. (List assets in order of liquidity) Cheyenne, Inc. Balance Sheet $ $