At December 31,2022, Bridgeport Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $4,160,200. May 1 Sold equipment that cost $1,134,600 when purchased on January 1, 2016. The equipment was sold for $321,470. June 1 Sold land for $3,025,600. The land cost $1,891,000. July 1 Purchased equipment for $2,080,100. Dec. 31 Retired equipment that cost $1,323,700 when purchased on December 31, 2013. No salvage value was received. Enter the 2023 transactions in the tabular summary from part (a). Bridgeport 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 usehul life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement. (If a transaction causes a decrease in Assets, Liobilities or Stockholders' Equity, place a neggative sign (or porentheses) in front of the amount entered for the porticular Asset. Liability or Equity item that was reduced)