At December 31, 2025, Pina Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for \$2.994.200. May 1 Sold equipment that cost $816,600 when purchased on January 1, 2019. The equipment was sold for $231,370, June 1 Sold land for $2,177,600, The land cost$1,361,000. July 1 Purchased equipment for $1,497,100. Dec. 31 Retired equipment that cost $952,700 when purchased on December 31, 2016. No salvage value was received. Journalise the transactons. IHint You may wish to set up T-accounts. post berinning balances and then post 2026 transactions) Pinauses stra ght line depreciation for buildings and equpment. The buidings areestimated to have a 40 year useful life and no stvage values the equipment is etumated to luve a 10 rear useful life and no salvage value Update depreciation on assets disposed of at the time of wale or retireinent, that all debitertries before credit entries. Record entries in the order duployed in the problern staternent Cred account tides are outamaticalfy indented when anount is enterat Da not indent marually If no mtry is requirnd, select "No Entry" for the account tites and enter of for the amounts) Question 1 of 2 15; (To record sale of equipment) (To record depreciation on equipment retired) (To record disposal of equipment)