At December 31,2025 , Blue Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for $3,335,200. May 1 Sold equipment that cost $909,600 when purchased on January 1, 2019. The equipment was sold for $257,720. June 1 Sold land for $2,425,600. The land cost $1,516,000. July 1 Purchased equipment for $1,667,600. Dec. 31 Retired equipment that cost $1,061,200 when purchased on December 31,2016 . No salvage value was received. BLUE CORPORATION Partial Balance Sheet December 31,2026 $6367200 zs $26520000 Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment \begin{tabular}{|r|r|} \hline 11938500 & i \\ \hline \end{tabular} \( \begin{array}{r}48398300 \\ \$ \longdiv { 4 1 9 7 4 5 0 0 } \\ \hline 4\end{array} \) At December 31,2025 , Blue Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for $3,335,200. May 1 Sold equipment that cost $909,600 when purchased on January 1, 2019. The equipment was sold for $257,720. June 1 Sold land for $2,425,600. The land cost $1,516,000. July 1 Purchased equipment for $1,667,600. Dec. 31 Retired equipment that cost $1,061,200 when purchased on December 31,2016 . No salvage value was received. BLUE CORPORATION Partial Balance Sheet December 31,2026 $6367200 zs $26520000 Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment \begin{tabular}{|r|r|} \hline 11938500 & i \\ \hline \end{tabular} \( \begin{array}{r}48398300 \\ \$ \longdiv { 4 1 9 7 4 5 0 0 } \\ \hline 4\end{array} \)