A list of financial statement items for Crane Corporation includes the following: accounts receivable $15,000; cash $14,600; inventory $7,400; supplies $5,100: prepaid insurance $5,300; accumulated depreciation-buildings $31,100; accumulated depreciation- equipment $26,600; buildings $108,500; equipment $69,800; and land $63,600. 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.)