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

Land				$ 3,498,000
Buildings		$26,630,000
Less: Accumulated depreciationbuildings		13,904,550		12,725,450
Equipment		46,640,000
Less: Accumulated depreciationequipment		5,830,000		40,810,000
Total plant assets				$57,033,450

During 2023, the following selected cash transactions occurred.

Apr.	1		Purchased land for $2,565,200.
May	1		Sold equipment that cost $699,600 when purchased on January 1, 2016. The equipment was sold for $198,220.
June	1		Sold land for $1,865,600. The land cost $1,166,000.
July	1		Purchased equipment for $1,282,600.
Dec.	31		Retired equipment that cost $816,200 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.)

		Assets											=	Liabilities	+	Stockholders' Equity
																		Retained Earnings
		Cash	+	Land	+	Buildings	-	Accum. Depr. - Bldgs.	+	Equipment	-	Accum. Depr. - Equip.	=		+	Common Stock	+	Revenue	-	Expense	-	Dividend
Bal.		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount		$enter a balance amount