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 depreciation-buildings $35,000; accumulated depreciation-equipment $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.) PHAROAHCORPORATION Statement of Financial Position (Partial) Assets $