In early 2024, Beertender Company entered into a long term contract to construct a bridge for Notsosober County for $10 million. The bridge will take three years to complete. In 2024, Beertender spent $2.8 million on the project, recognized $3.5 million in revenue and $0.7 million in profit. In 2025, Beertender spent $4.2 million on the project, recognized $3.8 million in revenue and a $0.4 million loss. Beertender billed Notsosober $3.0 million in 2024 and $4.5 million in 2025. Notsosober paid Beertender $2.6 million in 2024 and $4.3 million in 2025. Beertender Company recognizes revenue on all contracts over time by using the cost to cost ratio.

What are the current assets and current liabilities reported on the balance sheet for 2024? 2025?