At December 31, 2017, Pina Corporation reported the following plant assets.

Land	$4,083,000
Buildings	$26,620,000
Less: Accumulated depreciationbuildings	16,229,925	10,390,075
Equipment	54,440,000
Less: Accumulated depreciationequipment	6,805,000	47,635,000
Total plant assets	$62,108,075

During 2018, the following selected cash transactions occurred.

Apr.	1	Purchased land for $2,994,200.
May	1	Sold equipment that cost $816,600when purchased on January 1, 2011. The equipment was sold for $231,370.
June	1	Sold land for $2,177,600. The land cost $1,361,000.
July	1	Purchased equipment for $1,497,100.
Dec.	31	Retired equipment that cost $952,700when purchased on December 31, 2008. No salvage value was received.

Journalize the transactions. Pina uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a40-year useful life and no salvage value; the equipment is estimated to have a10-year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement.