the red cell means wrong.

Please explain which one should I choose for this blank? Blank, Construction in process, Costs in Excess of Billings are wrong because I have tested it.

Sunland, Inc. began work on a $ 7,338,000 contract in 2020 to construct an office building. Sunland 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 Sunland's December 31, 2020, balance sheet. (List assets in order of liquidity.) Sunland, Inc. Balance Sheet December 31, 2020 Current Assets Accounts Receivable 232000 Construction in Process $ 1867000 Less : Billings 1021000 Costs in Excess of Billings $ 846000 Sunland, Inc. began work on a $ 7.338.000 contract in 2020 to construct an office building. Sunland 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 Sunland's December 31, 2020, balance sheet. (List assets in order of liquidity.) Sunland, Inc. Balance Sheet December 31, 2020 Current Assets Accounts Receivable 232000 1867000 Accounts Payable Accounts Receivable Billings Cash Construction in Process Costs in Excess of Billings Inventories 1021000 $ 846000