A list of financial statement items for Crane Corporation includes the following: accounts receivable $12,900; cash $15,100; inventory $8,900; supplies $5,700; prepaid insurance $4,400; accumulated depreciation-buildings $32,300; accumulated depreciation- equipment $24,400; buildings $108,500; equipment $69,500; and land $64,600. Prepare the assets section of the statement of financial position. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings and Equipment.)