At December 31, 2022, Riverbed Corporation reported the following plant assets Land 5.613000 Buildings $26640000 22.311.675 Less: Accumulated depreciation-buildings 4328.325 Equipment 74840,000 Less: Accumulated depredatlan-equipment 9355.000 65485000 575426.325 Total plant assets During 2023, the following selected canh trarrsactions octurred 1 Purchased land for $4,116.200 Spld equlpment that cost $1.122.600 when purchased an January 1, 2016, The equlpment was sold for $318.070. Apr May 1 Sold land for $2,993600. The land cost $1871,000 June 1 Purchased equlpment for $2.058,100 Retired equipment that cost $1,309.700 when purchased on December 31, 2013 Nosahage value was received July 1 Dec. 31 Journalize the transactions. Riverbed uses straight-line depreciation for buildings and equipment The buildings are estimated to have a 40-year useful life and no sahvage value: the equipment is estimeted to have a 10-year useful life and no salvage value Update depreciation on assets disposed of at the time af sale or rotirement (Record entries in the order displayed in the problem statement. Credit account titles are automaticaly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) Account Titles and Explanation Date Debit Credit To record depredation on equlpment sold To record depredation on equipment reeired) eTextbook and Media List of Accounts Record adjusting entries for depreciation for 2023 (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 tieles and enter Ofor the amounts) Account Titles and Explanation Date Debit Credit Dec. 31 (To record depreciation on buldings.) Dec 31 (To record depreciation on equipment.)