During 2023, Martinez Corporation started a construction job with a contract price of $4.06 million. Martinez ran into severe technical difficulties during construction but managed to complete the job in 2025 . The contract is non-cancellable. Under the terms of the contract, Martinez sends billings as revenues are earned. Billings are non-refundable. The following information is available: Assume billings for the construction contract were as follows: 2023,$480,000;2024,$1,950,000; and 2025,$1,630,000. Calculate the balance of the Contract Asset/Liability account at the end of each year using the completed-contract method. (Do not leave any answer field blank. Enter 0 for amounts. Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).)