At December 31, 2022, Sarasota Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $4,325,200 May 1 Sold equipment that cost $1.179,600 when purchased on danuary 1, 2016. The equipment was sold for $334.220. June 1 Sold land for \$3,145,600. The land cost $1,966,000 July 1 Purchased equipment for $2,162,600 Dee 31 Retiredequipment that cost $1,376,200 when purchased on December 31, 2013. No salvage value was recelved. Journalize the transactions. Sarasota 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.) Gain on Disposal of Plant Assets Equipment: Land Gain on Disposal of Land Cash Dec31 Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation on equipment retired) Aecumulated Depreciation-Equipment Equlpment