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Can the balance sheet be created in a chart similar to this to understand? *Brief Exercise 18-23 Sage, Inc. began work on a $7,659,000 contract

Can the balance sheet be created in a chart similar to this to understand?

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*Brief Exercise 18-23 Sage, Inc. began work on a $7,659,000 contract in 2017 to construct an office building. Sage uses the completed-contract method. At December 31, 2017, the balances in certain accounts were Construction in Process $1,689,000, Accounts Receivable $231,000, and Bilings on Construction in Process $1,079,000. Indicate how these accounts would be reported in Sage's December 31, 2017, balance sheet. (List assets in order of liquidity.) Sage, Inc. Balance Sheet

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