At December 31, 2014, Navaro Corporation reported the following plant assets.

Land				$ 4,428,000
Buildings		$35,190,000
Less: Accumulated depreciationbuildings		17,601,300		17,588,700
Equipment		59,040,000
Less: Accumulated depreciationequipment		7,380,000		51,660,000
Total plant assets				$73,676,700

During 2015, the following selected cash transactions occurred.

Apr.	1		Purchased land for $3,247,200.
May	1		Sold equipment that cost $885,600 when purchased on January 1, 2008. The equipment was sold for $250,920.
June	1		Sold land for $2,361,600. The land cost $1,476,000.
July	1		Purchased equipment for $1,623,600.
Dec.	31		Retired equipment that cost $1,033,200 when purchased on December 31, 2005. No salvage value was received.

fill in the last two entries please

Apri 1 Land 3,247,200 Cash 3,247,200 May 1 Depreciation Expense 29520 29520 Accumulated Depreciat To record depreciation on equipment sold) Cash Accumulated Depreciation 250,920 649440 885,600 Equipment Gain on Disposal of Pla 14760 June 1 :| | cash 2,361,600 Land 1,476,000 76,000 Gain on Disposal of Pla 885600 uly 1Equipment 1,623,600 Cash 1,623,600