Pina, Inc. began work on a $7,261,000 contract in 2020 to construct an office building. Pina 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 Pina's December 31, 2020, balance sheet. (List assets in order of liquidity.) Pina, Inc. Balance Sheet