A list of financial statement items for Cullumber Corporation includes the following: accounts receivable $15,600; cash $15,500; inventory $8,200; supplies $4,900; prepaid insurance $5,500; accumulated depreciation-buildings $34,800; accumulated depreciation-equipment $26,300; buildings $111,500; equipment $69,200; and land $66,700. 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.) CULLUMBER CORPORATION Statement of Financial Position (Partial) Assets Current Assets Accounts Receivable \( \$ \longdiv { 1 5 6 0 0 } \) Cash \begin{tabular}{|lc} \hline 15500 \\ \hline \hline \end{tabular} Inventory Supplies Prepaid Insurance Total Current Assets Current Liabilities $ Less : Less ^ : Total Current Liabilities \begin{tabular}{|l|} \hline \hline \end{tabular} \begin{tabular}{|l|} \hline \\ \hline \end{tabular}