Ayayai, Inc. began work on a $6,742,000 contract in 2022 to construct an office building. Ayayai uses the cost-recovery method. At December 31, 2022, the balances in certain accounts were Construction in Process $1,802,000, Accounts Receivable $224,000, and Billings on Construction in Process $1,030,000. Indicate how these accounts would be reported in Ayayais December 31, 2022, statement of financial position. (List assets in reverse order of liquidity.)