At December 31, 2022, Blue Corporation reported the following plant assets. Land $ 5,853,000 Buildings $26,740,000 Less: Accumulated depreciation-buildings 23,265,675 3,474,325 Equipment 78,040,000 Less: Accumulated depreciation-equipment 9,755,000 68,285,000 Total plant assets $77,612,325 During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $4,292,200. May 1 Sold equipment that cost $1,170,600 when purchased on January 1, 2016. The equipment was sold for $331,670. June 1 Sold land for $3,121,600. The land cost $1,951,000. July 1 Purchased equipment for $2,146,100. Dec. 31 Retired equipment that cost $1,365,700 when purchased on December 31, 2013. No salvage value was received. Record ad stingentriestor depreciation for 2023. Credit account oties are av a ilysented when amoure entered one incent manual i no entry is required, select "No Entry for the account obies and enter for the amounts) Date Account Titles and Explanation Dec 31 Torre depreciation huiking.) Dec 31 To recordation P ent. eTextbook Medis List of Accounts Prepare the pla t fw's t het arti 3,1A wwish top in their halven i e Plantation der of land, Bulis and Fut .) BLUE CORPORATION Partial lance Sheet Textbook and Medis List of Accounts