At December $31,2025,$ Swifty Corporation reported the following plant assets.

Land

During $2026,$ the following selected cash transactions occurred.

Apr. $1$ Purchased land for $$3,192,200.$

May $1$ Sold equipment that cost $$870,600$ when purchased on January $1,2019.$ The equipment was sold for $$246,670.$

June $1$ Sold land for $$2,321,600.$ The land cost $$1,451,000.$

July $1$ Purchased equipment for $$1,596,100.$