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

Land

$$5,853,000$

Buildings

$$26,740,000$

Less: Accumulated depreciation$-$buildings

$23,265,675$

$3,474,325$

Equipment

$78,040,000$

Less: Accumulated depreciation$-$equipment $,9,755,000,68,285,000$

Total plant assets

$$77,612,{325}_{{?}_{?}}$

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

Apr. $1$ Purchased land for $$4,292,200.$

May $1$ Sold equipment that cost $$1,170,600$ when purchased on January $1,2016.$ The equipment was sold for $$331,670.$

June $1$ Sold land for $$3,121,600.$ The land cost $$1,951,000.$

July $1$ Purchased equipment for $$2,146,100.$

Dec. $31$ Retired equipment that cost $$1,365,700$ 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.$)$

$\backslash$table$[[,,,$Assets$],[,$Cash,$+,$Land,$+,$Buildings,$-,$Accum. Depr. $-$ Bldgs$.,+,$Equ$],[$$$,,,,$$$,,,,$$$,]]$

Prepare a tabular summary that includes the plant asset accounts and balances shown on the December $31,2022,$ balance sheet. decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particula item that was reduced.$)$

$\backslash$table$[[,,,=,$Liabilities,$+,],[$Equipment$,-,$Accum. Depr. $-$ Equip.,$=,,+,$Common Stock$],[,$$$,,,,,]]$

y that includes the plant asset accounts and balances shown on the December $31,2022,$ balance sheet. $($If a transaction causes a sor Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity

Stockholders' Equity

ommon Stock $+\frac{\text{R}\text{e}\text{t}\text{a}\text{i}\text{n}\text{e}\text{d}\text{E}\text{a}\text{r}\text{n}\text{i}\text{n}\text{g}\text{s}}{?}$ Revenue