Ayayai Construction Corp, began operations in 2023. Construction activity for 2023 is shown below. Ayayai uses the completedcontract method. Which of the following should be shown on the statement of financial position at December 31,2023 related to Contract 3 ? current asset contract asset/liability, $166000 current liability contract asset/liability, $90000 accounts receivable, $764000 current asset contract asset/liability, $76000