CALCULATE CONTRACT ASSET/LIABILITY only please, Just need to know how to get that 1 number

Assume that Carla Vista Construction Company has a non-cancellable contract to construct a $4,400,000 bridge at an estimated cost of $3,960,000, The contract is to start in July 2023 , and the bridge is to be completed in October 2025 . The following data pertain to the construction period. (Note that, by the end of 2024 , Carla Vista has revised the estimated total cost from $3,960,000 to \$4,009,500.) Assume that progress billings are non-refundable. Under the percentage-of-completion, how would Carla Vista present the information for 2023 in the balance sheet? (List Cu assets in order of liquidity.)