At December 31, 2022, Pina Corporation reported the following plant assets. Land Buildings Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation-equipment Total plant assets Apr. 1 May June July During 2023, the following selected cash transactions occurred. Dec. $26,620,000 1 16,229,925 1 54,440,000 6,805,000 $ 4,083,000 10,390,075 Purchased land for $2,994,200. Sold equipment that cost $816,600 when purchased on January 1, 2016. The equipment was sold for $231,370. 1 Sold land for $2,177,600. The land cost $1,361,000. Purchased equipment for $1,497,100. 31 Retired equipment that cost $952,700 when purchased on December 31, 2013. No salvage value was received. 47,635,000 $62,108,075

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 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. Prepare a tabular summary that includes the plant asset accounts and balances shown on the December 31,2022 , balance sheet. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)