At December 31, 2022, Sheffield Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $2,785,200. May 1 Sold equipment that cost $759,600 when purchased on January 1,2016 . The equipment was sold for $215,220. June 1 Sold land for $2,025,600. The land cost $1,266,000. July 1 Purchased equipment for $1,392,600. Dec. 31 Retired equipment that cost $886,200 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, Llabilltiles or Stockholders' Equity, place a negative slgn (or parentheses) in front of the amount entered for the particular Asset, Llability or Equity item that was reduced.) (b) The parts of this question must be completed in order. This part will be available when you complete the part above