How would I calculate the assets from this balance sheet below

Accounts receivable $ 99,000

Depreciation expense 36,000

Land 81,000

Cost of goods sold 270,000

Retained earnings 177,000

Cash 27,000

Equipment 213,000

Supplies 18,000

Accounts payable 69,000

Service revenue 60,000

Interest expense 12,000

Common stock 30,000

Income tax expense 36,000

Accumulated depreciation 135,000

Long-term debt 120,000

Supplies expense 42,000

Merchandise inventory 93,000

Net sales 420,000