Blue, Inc. began work on a $6,618,000 contract in 2017 to construct an office building, Blue uses the completed-contract method. At December 31, 2017, the balances in certain accounts were Construction in Process $ 1.616,000, Accounts Receivable $ 241,000, and Billings on Construction in Process $ 1,019,000 Indicate how these accounts would be reported in Blue's December 31, 2017,balance sheet. (List assets in order of liquidity) Blue, Inc. Balance Sheet