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:

Prepare the plant assets section of Whispering Windss balance sheet at December 31, 2023. (List Plant Assets in order of Land, Buildings and Equipment.)

Whispering Winds Corp. Balance Sheet (Partial) choose the accounting period For the Month Ended December 31, 2023December 31, 2023For the Year Ended December 31, 2023
select an opening section name Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesPlant AssetsStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Plant AssetsTotal Stockholders' Equity
enter a balance sheet item					$ enter a dollar amount
enter a balance sheet item			$ enter a dollar amount
select between addition and deduction AddLess: enter a balance sheet item			enter a dollar amount		enter a subtotal of two previous amounts
enter a balance sheet item			enter a dollar amount
select between addition and deduction AddLess: enter a balance sheet item			enter a dollar amount		enter a subtotal of two previous amounts
select a closing name for this statement Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesPlant AssetsStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Plant AssetsTotal Stockholders' Equity					$ enter a total dollar amount