At December 31, 2022, Ayayai Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $2,202,200. May 1 Sold equipment that cost $600,600 when purchased on January 1,2016 . The equipment was sold for $170,170. June 1 Sold land for $1,601,600. The land cost $1,001,000. July 1 Purchased equipment for $1,101,100. Dec. 31 Retired equipment that cost $700,700 when purchased on December 31, 2013. No salvage value was received. Enter the 2023 transactions in the tabular summary from part (a). Ayayai uses straight-line depreciation for buildings and equipment. The buildin to have a 40 -year useful life and no salvage value; the equipment is estimated to have a 10-year useful life and no salvage value. Update depreciat disposed of at the time of sale or retirement. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or pare of the amount entered for the particular Asset, Liability or Equity item that was reduced.) = Liabilities Equipment - Accum. Depr. - Equip. $40,040,000 $(5,005,000) $ Stockholders' Equity $ $ $ 95095