Marigold, Inc. began work on a $7,261,000 contract in 2020 to construct an ofce building. Marigold uses the completed-contract method. At December 31, 2020, the balances in certain accounts were Construction in Process $1,762,000, Accounts Receivable $241,000, and Billings on Construction in Process $1,075,000. Indicate how these accounts would be reported in Marigold's December 31,2020, balance sheet. (List assets in order of liquidity.) Marigold, Inc. Balance Sheet December 31, 2020 V Current Assets V Accounts Receivable V $ V Construction in Process V $ Less V 2 Billings V Costs in Excess of Billings V $