At December 31, 2022, Blue Corporation reported the following plant assets. Land $ 5,853,000 Buildings 3,474,325 Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation-equipment Total plant assets $26,740,000 23,265,675 78,040,000 9,755,000 68,285,000 $77,612,325 During 2023, the following selected cash transactions occurred. Apr. 1 May 1 June 1 July 1 Dec. 31 Purchased land for $4,292,200. Sold equipment that cost $1,170,600 when purchased on January 1, 2016. The equipment was sold for $331,670. Sold land for $3,121,600. The land cost $1,951,000. Purchased equipment for $2,146,100. Retired equipment that cost $1,365,700 when purchased on December 31, 2013. No salvage value was received. Prepare the plant assets section of Blue's balance sheet at December 31, 2023. (Hint: You may wish to set up T accounts, post beginning balances, and then post 2023 transactions.) (List Plant Assets in order of Land, Building and Equipment.) BLUE CORPORATION Partial Balance Sheet December 31, 2023 T Plant Assets 8194200 Land Buildings 26740000 IX Less A. Accumulated Depreciation-Buildings 2394175 2805825 Equipment 77649800 7 Equipment 7 Less . Jaccumulated Depreciation Equipment Total Plant Assets 7657675 69992125 Total Plant Assets 82943150