The following list of accounts, in alphabetical order, is for Sheridan Inc. at November 30, 2024.

\begin{tabular}{lr} Buildings & \multicolumn{2}{c}{84,560} \\ Cash & 16,800 \\ Common shares & 16,800 \\ Equipment & 25,200 \\ Income tax payable & 5,040 \\ Inventory & 15,120 \\ Land & 36,960 \\ Mortgage payable & 81,900 \\ Retained earnings & 40,740 \\ Supplies & 588 \end{tabular} Liabilities and Shareholders' Equity $ Prepare a statement of financial position at November 30. (List Assets in order of liquidity.) $ The following list of accounts, in alphabetical order, is for Cullumber Inc. at November 30, 2024