At December 31, 2022, Culver Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $2,785,200. May 1 Sold equipment that cost $759,600 when purchased on Jaruary 1, 2016. The equipment was sold for $215,220. June 1 Sold land for $2,025,600. The tand cost $1,266,000. July 1 Purchased equipment for $1.392.600. DeC.31 Retred equipment that cont 5886,200 when purchased on December 31,2013 No salvage value was received. Enter the 2023 transactions in the tabular summary from part (a). Culver uses straight-line depreciation for buildings and equipment. The buildings are estimated 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 depreciation on assets 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 parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Enter the 2023 transactions in the tabular summary from part (a). Culver uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 40 -year usefullife and no salvage value; the equipment is estimated to have a 10-year useful life and no salvage value. Update depreciation on assets 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 parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)