At December 31,2025 , Sheffield Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred Apr. 1 Purchasedland for $3,896,200. May I Sold equipment that cost $7.052.600 when purchased on January 1.2019. The equipment was sold for $301,070 June 1 Sold land for $2,833,000, Theland coit $1,774,000 July 1 Purchased equipment for $1,948,100 Dec. 31 Retired enuipment that cost $1,239,700 when purchased on December 31,2016 . No salvage value was received Prepare the plant assets section of Sheffield's balance sheet at December 31, 2026. (List Plant Assets in order of Land, Building, and Equipment)