Crane, Inc. began work on a $6,499,000 contract in 2025 to construct an office building. Crane uses the cost-recovery method. At December 31,2025 , the balances in certain accounts were Construction in Process $1,757,000, Accounts Receivable $260,000, and Billings on Construction in Process $1,055,000. Indicate how these accounts would be reported in Crane's December 31.2025, balance sheet. (List assets in order of liquidity.)