Pharoah, Inc. began work on a $6,742,000 contract in 2025 to construct an office building. Pharoah uses the cost-recovery method. At December 31, 2025, the balances in certain accounts were Construction in Process $1,802,000, Accounts Receivable $224,000, and Billings on Construction in Process $1,030,000. Indicate how these accounts would be reported in Pharoah's December 31, 2025, balance sheet. (List assets in order of liquidity) PHAROAH, INC. Balance Sheet