Current Attempt in Progress

Wildhorse, Inc. began work on a $$7,025,000$ contract in $2025$ to construct an office building. Wildhorse uses the cost$-$recovery method. At December $31,2025,$ the balances in certain accounts were Construction in Process $$1,854,000,$ Accounts Receivable $$219,000,$ and Billings on Construction in Process $$945,000.$

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

WILDHORSE, INC. Balance Sheet

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