equipment was also sold during the year.

The following selected account balances relate to the property, plant, and equipment accounts of Crane Ltd:: Additional information regarding 2021: 1. Purchased $125,000 of land for cash. 2. Purchased $85,000 of equipment for a $14,000 down payment, financing the remainden with abank loan. Equipment was Calculate any cash receipts or payments related to the property, plant, and equipment accounts in 2021. Land purchase $ Equipment purchase $ Proceeds from disposal of equipment $