At December 31,2025 , Pina Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for $2,994,200. May 1 Sold equipment that cost $816,600 when purchased on January 1,2019. The equipment was sold for $231,370. June 1 Sold land for $2,177,600. The land cost $1,361,000. July : 1 Purchased equipment for $1,497,100. Dec. 31 Retired equipment that cost $952,700 when purchased on December 31,2016 . No salvage value was received. Journalize the transactions. (Hint: You may wish to set up T-accounts, post beginning balances, and then post 2026 transactions.) Pina 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. (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 required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit (To record depreciation on equipment sold) (To record sale of equipment) (To record depreciation on equipment retired)