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

April $1$ Purchased land for $$2,140,000.$

May $1$ Sold equipment that cost $$630,000$ when purchased on January $1,2019.$ The equipment was sold for $$378,000.$

June $1$ Sold land purchased on June $1,2013$ for $$1,490,000.$ The land cost $$409,000.$

July $1$ Purchased equipment for $$2,480,000.$

Dec. $31$ Retired equipment that cost $$501,000$ when purchased on December $31\mathrm{.}2013.$

Prepare the plant assets section of Marigold's balance sheet at December $31,2023.($List Plant Assets in order of Land, Buildings and

Equipment$)$

Record adjusting entries for depreciation for $2023.($List all debit entries before credit entries. Credit account titles are automatically

indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required,

select $"$No Entry" for the account tittes and enter O for the amounts.$)$

:

Debit

Credit

$($To record building depreciation$)$

Aor. $1$

$($To record equipment deprecition$)$