At December 31, 2022. Pina Corporation reported the following plant assets. 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 Solut tand for 52.177,600. 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. Journalize the transactions. Pina uses straight-trie depreciation for bulding and equipment. The bulldings are estimated to have a 40-year uneful life and no shivsevalue, the equipment is estimated to huve a 10 -year usehul life and no calvage value. Update derreclation on assets disposed of at the time of ale or retirement. iRecord entries in the order dlipilined in the problem statement. Credt account titer are autumaticoly indented when omount is entered Do not indent manusily if no entry it tequired, select "No Entry" (ar the occount tities ond eriter 0 for the onsunts) [To record deoredation on equipment retired)