Sarasota, Inc began work on a $6,618,000 contract in 2020 to construct an office building. Sarasota uses the completed-contract method. At December 31, 2020, the balances in certain accounts were Construction in Process $1,616,000, Accounts Receivable $241,000, and Billings on Construction in Process $1,019,000. Indicate how these accounts would be reported in Sarasota's December 31, 2020, balance sheet. (List assets in order of liquidity.) Sarasota, Inc. Balance Sheet $