Question 5 --/1 View Policies Current Attempt in Progress Martinez, Inc. began work on a $7,338,000 contract in 2020 to construct an office building. Martinez uses the completed-contract method. At December 31, 2020, 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 Martinez's December 31, 2020, balance sheet. (List assets in order of liquidity.) Martinez, Inc. Balance Sheet