At January $1,2022,$ Blossom Company reported the following property, plant, and equipment accounts:

During $2022,$ the following selected transactions occurred:

Apr. $1$ Purchased land for $$4$ million. Paid $$1$ million cash and issued a $3-y$ ear, $6\%$ note payable for the balance. Interest on the note is payable annually each April $1.$

May $1$ Sold equipment for $$320,000$ cash. The equipment cost $$3$ million when originally purchased on January $1,2014.$

June $1$ Sold land for $$6$ million. Received $$700,000$ cash and accepted a $3-$year, $5\%$ note for the balance. The land cost $$2$ million when purchased on June $1,2016.$ Interest on the note is due annually each June $1.$

July $1$ Purchased equipment for $$3$ million cash.

Dec. $31$ Retired equipment that cost $$1$ million when purchased on December $31,2012.$ No proceeds were received.

$($a$)$

Your answer is partially correct. $($FILLED OUT THE TABLE$)$