$10$ Salina Company sold equipment with a book value $($historical cost $-$ accumulated depreciation$)$ of $$1,200$ for $$1,100$ cash. Total depreciation expense for the year was $$800.$ The beginning and ending balances in the Accumulated Depreciation account are $$2,000$ and $$1,400,$ respectively. The beginning and ending balances in the Property, Plant, and Equipment account are $$7,000$ and $$7,400$ respectively.

How much equipment did Salina Company purchase during the year?

$$400$

$$1,600$

$$2,600$

$$3,000$

$$1,800$