At December 31, 2022, Ayayai Corporation reported the following plant assets.

Land $ 5,238,000

Buildings $26,730,000 Less: Accumulated depreciationbuildings 20,821,050 5,908,950 Equipment 69,840,000 Less: Accumulated depreciationequipment 8,730,000 61,110,000 Total plant assets $72,256,950 During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $3,841,200. May 1 Sold equipment that cost $1,047,600 when purchased on January 1, 2016. The equipment was sold for $296,820. June 1 Sold land for $2,793,600. The land cost $1,746,000. July 1 Purchased equipment for $1,920,600. Dec. 31 Retired equipment that cost $1,222,200 when purchased on December 31, 2013. No salvage value was received. Prepare a tabular summary that includes the plant asset accounts and balances shown on the December 31, 2022, balance sheet. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

need to put data under each

Assets = Liabilities + Stockholders' Equity Retained Earnings Cash + Land + Buildings - Accum. Depr. - Bldgs. + Equipment - Accum. Depr. - Equip. = + Common Stock + Revenue - Expense - Dividend Bal.