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

Land				$ 3,783,000
Buildings		$26,590,000
Less: Accumulated depreciationbuildings		15,037,425		11,552,575
Equipment		50,440,000
Less: Accumulated depreciationequipment		6,305,000		44,135,000
Total plant assets				$59,470,575

During 2023, the following selected cash transactions occurred.

Apr.	1		Purchased land for $2,774,200.
May	1		Sold equipment that cost $756,600 when purchased on January 1, 2016. The equipment was sold for $214,370.
June	1		Sold land for $2,017,600. The land cost $1,261,000.
July	1		Purchased equipment for $1,387,100.
Dec.	31		Retired equipment that cost $882,700 when purchased on December 31, 2013. No salvage value was received.

Prepare the plant assets section of Martinezs 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.

I was able to figure all of the partial balance sheet except for the amount that should be in the Accumulated Depreciated-Buildings (Debit and Credit Side) and what the Total Plant Assets should be. The following numbers that I used for the Accumulated Depreciated were 630500 and 9999730. The following numbers that I used for the Total Plant Assets were 60066825 and 40188070.