During $2023,$ the following selected cash transactions occurred.

April $1$ Purchased land for $$2,060,000.$

May $1$ Sold equipment that cost $$1,020,000$ when purchased on January $1,2019.$ The equipment was sold for $$612,000.$

June $1$ Sold land purchased on June $1,2013$ for $$1,590,000.$ The land cost $$407,000.$

July $1$ Purchased equipment for $$2,380,000.$

Dec. $31$ Retired equipment that cost $$482,000$ when purchased on December $31,2013.$