A list of financial statement items for Pharoah Corporation includes the following: accounts receivable $14,400; cash $17,700; inventory $7,800; supplies $5,700; prepaid insurance $2,600; accumulated depreciationbuildings $35,000; accumulated depreciationequipment $26,600; buildings $110,500; equipment $69,400; and land $63,100. 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.)