At December 31, 2025, Riverbed Corporation reported the following plant assets. Land Buildings Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation-equipment Total plant assets Apr. May July During 2026, the following selected cash transactions occurred. 1 June 1 Dec. 1 $26,640,000 11,988,000 31 74,840,000 9,355,000 $5,613,000 14,652,000 65,485,000 $85,750,000 Purchased land for $4,116,200. Sold equipment that cost $1,122,600 when purchased on January 1, 2019. The equipment was sold for $318,070. Sold land for $2,993,600. The land cost $1,871,000. 1 Purchased equipment for $2,058,100. Retired equipment that cost $1,309,700 when purchased on December 31, 2016. No salvage value was received.

Record adjusting entries for depreciation for 2026. (List debit entry before credit entry. Credit account titles are dutomatically indented when amount is entered. Do not indent mantually. If no entry is required, select "No Entry' for the account titles and enter o for the amounts.) (To record sale of equipment) (To record depreciation on equipment retired) (To record disposal of equipment) Journalize the transactions. (Hint: You may wish to set up T-accounts, post beginning balances, and then post 2026 transactions.) Riverbed uses straight-line depreciation for buildings and equipmient The bulldings are estimated to hrve a 40 -year usefut life and no salvage value; the equipment is estimated to have a 10-year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement. (List all debit entries before credit entries. Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is requifed, select "No Entry" for the occount tittes and enter 0 for the amounts.) Building, and Equipment.) RIVERBED CORPORATION Partial Balance Sheet s $ eTextbook and Media List of Accounts At December 31, 2025, Riverbed Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for $4,116,200. Mary 1 Sold equipmertit that cost $1,122,600 when purchased on January 1, 2019. The equipment was sold for $318,070. June 1 Sold land for $2,993,600. The land cost $1,871.000. fut) 1 Purchsed equipment for $2,058,100. Dec. 31 Retired equlpment that cost $1,309,700 when purchased on December 31,2016 , No salvage value was received