At December 31, 2025, Monty Corporation reported the following plant assets. Land Buildings Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation-equipment Total plant assets During 2026, the following selected cash transactions occurred. Apr. 1 May June July Dec. 1 $26,600,000 11,970,000 62,440,000 7,805,000 1 $4,683,000 14,630,000 54,635,000 $73,948,000 Purchased land for $3,434,200. Sold equipment that cost $936,600 when purchased on January 1, 2019. The equipment was sold for $265,370. Sold land for $2,497,600. The land cost $1,561,000. 1 Purchased equipment for $1,717,100. 31 Retired equipment that cost $1,092,700 when purchased on December 31, 2016. No salvage value was received.

At December 31,2025 , Monty Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchosed land for $3,434,200. May 1 Sold equipment that cost $936,600 when purchased on January 1, 2019. The equipment was sold for $265,370. June 1 Sold land for $2,497,600, The land cost $1,561,000. July 1 Purchased equipment for $1,717,100, Der 31 Retired equipment that cost $1,092,700 when purchased on December 31,2016. No salvage value was received. MONTY CORPORATION Partial Balance Sheet December 31,2026 Plant Assets Land $ Buildings $26,600,000 Less : Accumulated Depreciation-Buildings 12,235,370 14,3 Equipment 62,127,800 Less Accumulated Depreclation-Equipment Total Plant Assets