Carla Vista, Inc. began work on a $7,493,000 contract in 2025 to construct an office building. Carla Vista uses the cost-recovery method. At December 31, 2025, the balances in certain accounts were Construction in Process $1,616,000, Accounts Receivable $245,000, and Billings on Construction in Process $1,094,000. Indicate how these accounts would be reported in Carla Vista's December 31, 2025, balance sheet. (List assets in order of liquidity.)