At December 31, 2022, Grouper Corporation reported the following plant assets. Land $ 3,783,000 Buildings 11,532,575 Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation-equipment Total plant assets $26,570,000 15,037,425 50,440,000 6,305,000 44,135,000 $59,450,575 During 2023, the following selected cash transactions occurred. Apr. 1 May 1 June 1 July 1 Dec. 31 Purchased land for $2,774,200. Sold equipment that cost $756,600 when purchased on January 1, 2016. The equipment was sold for $214,370. Sold land for $2,017,600. The land cost $1,261,000. Purchased equipment for $1,387,100. Retired equipment that cost $882,700 when purchased on December 31, 2013. No salvage value was received. Journalize the transactions. Grouper 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. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) DULU RCUUUIIL TILILJUU LAPIUTULIUI April 1 4 Land 2774200 Cash 2774200 May 1 (To record depreciation on equipment sold) June 14 July 1 A Dec. 31 (To record depreciation on equipment retired) Date Account Titles and Explanation Debit Credit Dec. 31 (To record depreciation on buildings.) Dec. 31 (To record depreciation on equipment.) SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the plant assets section of Grouper's balance sheet at December 31, 2023. (Hint: You may wish to : Building and Equipment.) GROUPER CORPORATION Partial Balance Sheet