At December 31,2017, Riverbed Corporation reported the following plant assets. Land Buildings Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation-equipment Total plant assets $26,640,000 22,311,675 74,840,000 9,355,000 5,613,000 4,328,325 65,485,000 $75,426,325 During 2018, the following selected cash transactions occurred. Apr. 1 May 1 June 1 July 1 Dec. 31 Purchased land for $4,116,200. Sold equipment that cost $1,122,600 when purchased on January 1,2011. The equipment was sold for $318,070. Sold land for $2,993,600. The land cost $1,871,000. Purchased equipment for $2,058,100 Retired equipment that cost $1,309,700 when purchased on December 31, 2008. No salvage value was received Prepare a tabular summary that includes the plant asset accounts and balances shown on the December 31, 2017, balance sheet. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Liabilities Stockholders' Equity Retained Earnings Expense Depr. Equip. Common Stock Revenue Divid eTextbook and Media List of Accounts Enter the 2018 transactions in the tabular summary from part (a). Riverbed uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 40-year useful 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. a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Cash Land Buildings Accum. Depr. - BI Equipment Bal. $ Apr. 1 May 1 May 1 June 1 July 1 Dec. 31 Record adjustments to accounts for depreciation for 2018.(If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Cash Land Buildings Accum. Depr. - Bldgs.+ Equipment Bal. Apr. 1 May 1 May 1 June 1 July 1 Dec. 31 Dec. 31 Dec. 31 Dec. 31 Prepare the plant assets section of Riverbed's balance sheet at December 31,2018. (List Plant Assets in order of Land, Building and Equipment.) RIVERBED CORPORATION Partial Balance Sheet