A list of financial statement items for Pharoah Corporation includes the following: accounts receivable $12,700; cash $14,500; inventory $9,800; supplies $2,400; prepaid insurance $5,700; accumulated depreciation- buildings $33,600; accumulated depreciation-equipment $26,900; buildings $109,000; equipment $69,400; and land $63,900.

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.)