At December 31, 2022, Whispering Winds Company reported the following as plant assets. During 2023, the following selected cash transactions occurred. Aprit 1 Purchased land for $2,000,000. May1 Sold equipment that cost $600,000 when purchased on January 1.2019. The equipment was sold for $360000 June 1 Sold thind purchased on June 1 2013 for $1,410000. The land cost $391000 fuly 1 Purchased cquipinent for $2,300,000 Dee 31 Retired equipment that cost \$471 000 when purchased on December 31,2013