At December 31, 2022, Swifty Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $3,192,200. May 1 Sold equipment that cost $870,600 when purchascd on January 1, 2016. The equipment was sold for $246,670. June 1 Sold land for $2,321,600. The land cos$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 recelved. Prepare a tabular summary that includes the plant asset accounts and balances shown on the December 31,2022 , balance sheet. JIf 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.)