Brief Exercise 18-23 Oriole, Inc. began work on a $7,578,000 contract in 2017 to construct an office building. Oriole uses the completed-contract method. At December 31, 2017, the balances in certain accounts were construction in Process $1,628,000, Accounts Receivable $230,000, and Billings on Construction in Process $973,000 Indicate how these accounts would be reported in Oriole's December 31, 2017, balance sheet. (List assets in order of liquidity.) Oriole, Inc. Balance Sheet