A list of financial statement items for Sandhill Corporation includes the following: accounts receivable $15,400; cash $18,000; inventory $8,400; supplies $5,100; prepaid insurance $4,700; accumulated depreciationbuildings $32,500; accumulated depreciationequipment $26,600; buildings $108,000; equipment $69,500; and land $64,100. 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.)

SANDHILL CORPORATION Statement of Financial Position (Partial) Assets