Riverbed, Inc. began work on a $7,446,000 contract in 2017 to construct an office building. Riverbed uses the completed-contract method. At December 31, 2017, the balances in certain accounts were Construction in Process $1,572,000, Accounts Receivable $229,000, and Billings on Construction in Process $953,000. Indicate how these accounts would be reported in Riverbed's December 31, 2017, balance sheet. (List assets in order of liquidity.) Riverbed, Inc. Balance Sheet