A list of financial statement items for Shum Corporation includes the following: accounts receivable $14,500; cash $16,400; inventory $9,000; supplies $4,200; prepaid insurance $3,900; accumulated depreciation—buildings $33,000; accumulated depreciation—equipment $25,000; buildings $110,000; equipment $70,000; and land $65,000. Prepare the assets section of the statement of financial position.