EDITED - I figured it out & put the answer in with notes

I'm SUPER close, just can't quite understand the accumulated depreciation calculation on the balance sheet. Assistance would be greatly appreciated!

At December 31, 2022, Marigold Company reported the following as plant assets.

Land				$ 4,260,000
Buildings		$ 28,180,000
Less: Accumulated depreciationbuildings		12,910,000		15,270,000
Equipment		47,210,000
Less: Accumulated depreciationequipment		5,440,000		41,770,000
Total plant assets				$ 61,300,000

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, 2013.

The company uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 50-year life and no salvage value. The equipment is estimated to have a 10-year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement

Journalized Transactions
Date	Account Tiles and Explanation	Debit	Credit
1-Apr	Land	2140000
1-Apr	Cash		2140000
1-May	Depreciation Expense	21000
1-May	Accumulated Depreciation-Equipment		21000
	(to record depreciation)
1-May	Cash	378000
1-May	Accumulated Depreciation-Equipment	273000
	Equipment		630000
	Gain on Disposal of Plat Assets		21000
	(to record sale of equipment)
1-Jun	Cash	1490000
	Gain on Disposal of Plat Assets		1081000
	Land		409000
1-Jul	Equipment	248000
	Cash		248000
31-Dec	Depreciation Expense	50100
	Accumulated Depreciation-Equipment		50100
	(to record depreciation)
31-Dec	Accumulated Depreciation-Equipment	501000
	Equipment		501000
	(to record retirement of equipment)
Adjusting Entries
Date	Account Tiles and Explanation	Debit	Credit
31-Dec	Depreciation Expense	563600
	Accumulated Depreciation-Buildings		563600
31-Dec	Depreciation Expense	4731900
	Accumulated Depreciation-Equipment		4731900
Marigold Company
Balance Sheet (Partial)
December 31, 2023
Property Plant and Equipment
Land			5991000
Buildings		28180000
Less:	Accumulated Depreciation - Buildings	13874000	14706400
Equipment		48559000
Less:	Accumulated Depreciation - Equipment	9469000	39090000
Total Property and Plant Equipment			59787400

Balance Sheet Accumulated Depreciation-Equipment

Beginning Accumulated Depreciation : 5440000

add and subtract all Accumulated Depreciation-Equipment impacting journal activities :

+21000

-273000

+50100

-501000

+ Accumulated Depreciation-equipment Adjusting Entry 4731900

= 9469000