2.) a

At December 31, 2022, Bramble Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $2,752,200 May 1 Sold equipment that cost $750,600 when purchased on January 1, 2016. The equipment was sold for $212.670. June: 1 Sold land for $2,001,600. The land cost $1,251,000. July 1 Purchased equipment for $1,376,100. Dec. 31 Retired equipment that cost $875,700 when purchased on December 31,2013 . No salvage value was received. Prepare a tabular summary that includes the plant asset accounts and balances shown on the December 31,2022 , balance sheet. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)