At December $31,2022,$ Sheffield Corporation reported the following plant assets.

During $2023,$ the following selected cash transactions occurred.

Apr. $1$ Purchased land for $$2,785,200.$

May $1$ Sold equipment that cost $$759,600$ when purchased on January $1,2016.$ The equipment was sold for $$215,220.$

June $1$ Sold land for $$2,025,600.$ The land cost $$1,266,000.$

July $1$ Purchased equipment for $$1,392,600.$

Dec. $31$ Retired equipment that cost $$886,200$ when purchased on December $31,2013.$ No salvage value was received.

$($a$)$

$($b$)$

Enter the $2023$ transactions in the tabular summary from part $($a$).$ Sheffeld uses straight$-$line depreciation for buildings and

equipment. The buildings are estimated to have a $40-$year useful life and no salvage value; the equipment is estimated to have

a $10-$year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement. $($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.$)$