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. Prepare the plant assets section of Pina's balance sheet at December 31, 2026. (List Plant Assets in order of Land, Building, and Equipment.)