Can anyone solve the statement of financial position I can't figure out what the 2nd current asset is or the amount

Current Attempt in Progress 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.)Assumethatprogressbillingsarenonrefundable. Under the percentage-of-completion, how would Carla Vista present the information for 2023 in the income statemer Under the percentage-of-completion, how would Carla Vista present the information for 2023 in the balance sheet? (List Current assets in order of liquidity.)