Wildhorse, Inc. began work on a $$7,585,000$ contract in $2025$ to construct an office building. Wildhorse uses the cost$-$recovery

method. At December $31,2025,$ the balances in certain accounts were Construction in Process $$1,759,000,$ Accounts Receivable

$$221,000,$ and Billings on Construction in Process $$948,000.$

Indicate how these accounts would be reported in Wildhorse's December $31,2025,$ balance sheet. $($List assets in order of liquidity.$)$