At December 31,2022, Riverbed Corporation reported the following plant assets. During 2023, the following selected cash transactions occurred. Apr: 1 Purchased land for $4,116,200 May 1 Sold equipment that cost $1,122,600 when purchased on January 1,2016 . The equipment was sold for $318. 070 . June 1 Sold land for $2,993,600. The land cost $1,871,000. July 1 Purchased equipment for $2,058,100 Dec: 31 Retired equipment that cost $1,309,700 when purchased on December 31,2013 . No salvage value was received, Record adjusting entries for depreciation for 2023. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.)