Cullumber, Inc. began work on a $6,818,000 contract in 2025 to construct an office building. Cullumber uses the cost-recovery method. At December 31, 2025, the balances in certain accounts were Construction in Process $1,686,000, Accounts Receivable $222,000, and Billings on Construction in Process $1,034,000. Indicate how these accounts would be reported in Cullumber's December 31, 2025, balance sheet. (List assets in order of liquidity.)