In 2016, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2018. Information related to the contract is as follows:

	2016	2017	2018
Cost incurred during the year	$	2,610,000		$	3,162,000		$	2,230,800
Estimated costs to complete as of year-end		6,390,000			2,028,000			0
Billings during the year		2,100,000			3,672,000			4,228,000
Cash collections during the year		1,850,000			3,000,000			5,150,000

Complete the information required below to prepare a partial balance sheet for 2016 and 2017 showing any items related to the contract. Indicate whether any of the amounts shown are contract assets or contract liabilities. (Do not round intermediate calculations.)

** just need help finding theaccounts receivable for the balance sheet.