Ivanhoe, Inc. began work on a $$7,338,000$ contract in $2025$ to construct an office building. Ivanhoe uses the cost$-$recovery method. At December $31,2025,$ the balances in certain accounts were Construction in Process $$1,867,000,$ Accounts Receivable $$232,000,$ and Billings on Construction in Process $$1,021,000.$

Indicate how these accounts would be reported in Ivanhoe's December $31,2025,$ balance sheet. $($List assets in order of liquidity.$)$