At December 31, 2017, Grand Company reported the following as plant assets.

Land				$ 4,100,000
Buildings		$28,400,000
Less: Accumulated depreciationbuildings		12,870,000		15,530,000
Equipment		47,910,000
Less: Accumulated depreciationequipment		5,360,000		42,550,000
Total plant assets				$62,180,000

During 2018, the following selected cash transactions occurred.

April 1		Purchased land for $2,100,000.
May 1		Sold equipment that cost $1,080,000 when purchased on January 1, 2014. The equipment was sold for $648,000.
June 1		Sold land purchased on June 1, 2008 for $1,530,000. The land cost $408,000.
July 1		Purchased equipment for $2,370,000.
Dec. 31		Retired equipment that cost $485,000 when purchased on December 31, 2008. The company received no proceeds related to salvage. Prepare the plant assets section of Grands balance sheet at December 31, 2018. (List Plant Assets in order of Land, Buildings and Equipment.)