At December 31, 2022, Whispering Winds Corp. reported the following plant assets.

Land				$ 3,860,000
Buildings		$ 28,520,000
Less: Accumulated depreciationbuildings		12,834,000		15,686,000
Equipment		48,380,000
Less: Accumulated depreciationequipment		6,047,500		42,332,500
Total plant assets				$ 61,878,500

During 2023, the following selected cash transactions occurred.

Apr. 1		Purchased land for $ 2,080,000.
May 1		Sold equipment that cost $ 1,170,000 when purchased on January 1, 2016. The equipment was sold for $ 351,000.
June 1		Sold land for $ 1,430,000. The land cost $ 1,009,000.
July 1		Purchased equipment for $ 1,109,000.
Dec. 31		Retired equipment that cost $ 715,000 when purchased on December 31, 2013. No salvage value was received.

Question:

Record adjusting entries for depreciation for 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Apr. 1May 1June 1July 1Dec. 31	enter an account title to record building depreciation	enter a debit amount	enter a credit amount
	enter an account title to record building depreciation	enter a debit amount	enter a credit amount
	(To record building depreciation)
choose a transaction date Apr. 1May 1June 1July 1Dec. 31	enter an account title to record equipment depreciation	enter a debit amount	enter a credit amount
	enter an account title to record equipment depreciation	enter a debit amount	enter a credit amount
	(To record equipment depreciation)