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.

Record adjusting entries for depreciation for 2023.

For the first entry of Dec 31 the Depreciation Expense is debited and the Accumulated Depreciation-Buildings is credited. What I cannot figure out is the amount, I have tried the following number that was wrong 5018780.

The second entry of Dec 31 the Depreciation Expense is debited and the Accumulated Depreciated-Equipment is credited. What I cannot figure out is the amount, I have tried the following number that was wrong 664750.

The amount of years for depreciation would be one.