A list of financial statement items for Sunland Corporation includes the following: accounts receivable $$16,200$; cash $$15,000$; inventory $$7,700$; supplies $$5,800$; prepaid insurance $$5,200$; accumulated depreciation$-$buildings $$34,600$; accumulated depreciation$-$equipment $$26,400$; buildings $$138,400$; equipment $$79,200$; and land $$65,700.$

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.$)$