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

Land				$ 4,083,000
Buildings		$ 26,620,000
Less: Accumulated depreciationbuildings		16,229,925		10,390,075
Equipment		54,440,000
Less: Accumulated depreciationequipment		6,805,000		47,635,000
Total plant assets				$ 62,108,075

During 2023, the following selected cash transactions occurred.

Apr.	1		Purchased land for $ 2,994,200.
May	1		Sold equipment that cost $ 816,600 when purchased on January 1, 2016. The equipment was sold for $ 231,370.
June	1		Sold land for $ 2,177,600. The land cost $ 1,361,000.
July	1		Purchased equipment for $ 1,497,100.
Dec.	31		Retired equipment that cost $ 952,700 when purchased on December 31, 2013. No salvage value was received.

(a)

Journalize the transactions. Pina 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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date April 1May 1June 1July 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date April 1May 1June 1July 1Dec. 31	enter an account title To record depreciation on equipment sold	enter a debit amount	enter a credit amount
	enter an account title To record depreciation on equipment sold	enter a debit amount	enter a credit amount
	(To record depreciation on equipment sold)
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date April 1May 1June 1July 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date April 1May 1June 1July 1Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date April 1May 1June 1July 1Dec. 31	enter an account title to record depreciation on equipment retired	enter a debit amount	enter a credit amount
	enter an account title to record depreciation on equipment retired	enter a debit amount	enter a credit amount
	(To record depreciation on equipment retired)
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount