Listed below in alphabetical order are selected financial statement items of Hanover Company at December 31, 2022, its first period of operations. Accounts payable Accounts receivable Buildings Cash Common stock Insurance expense Land- Equipment Rent expense Retained earnings (beginning) 7,000 5,000 95,000 9,000 100,000 2,000 35,000 40,000 12,000 0 Service revenue Supplies 50,000 500 Prepare the assets section of Hanover Company's balance sheet at that date.