At December 31, 2022, Swifty Corporation reported the following plant assets. Land $4,353,000 Buildings $26,720,000 Less: Accumulated depreciation-buildings 17,303,175 9,416,825 Equipment 58,040,000 Less: Accumulated depreciation-equipment 7,255,000 50,785,000 Total plant assets $64,554,825 During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $3,192,200. May 1 June 1 Sold equipment that cost $870,600 when purchased on January 1, 2016. The equipment was sold for $246,670. Sold land for $2,321,600. The land cost $1,451,000. July 1 Purchased equipment for $1,596,100. Dec. 31 Retired equipment that cost $1,015,700 when purchased on December 31, 2013. No salvage value was received. (a) Your answer is partially correct. 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