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Question 3 At December 31, 2016, Riverbed SA reported the following as plant assets. Land 2,770,000 29,409,000 10,560,000 40,925,000 18,849,000 Buildings Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation- equipment Total plant assets 5,163,000 35,762,000 57,381,000 During 2017, the following selected cash transactions occurred. April 1 Purchased land for 2,347,000. May 1 Sold equipment that cost 861,000 when purchased on January 1, 2013. The equipment was sold for 533,820. June 1 Sold land purchased on June 1, 2007 for 1,891,000. The land cost 300,000. July 1 Purchased equipment for 2,256,000. Dec. Retired equipment that cost 563,000 when purchased on December 31, 2007. No residual value was received. 31 Your answer is partially correct. Try again. Journalize the above transactions. The company uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 50-year life and no residual value. The equipment is estimated to have a 10-year useful life and no residual value. Update depreciation on assets disposed of at the time of sale or retirement. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Apr. 1 Land 2347000 Cash 2347000 May 1 Depreciation Expense 28700 28700 Accumulated Depreciati (To record depreciation) May 1 Cash 533820 Accumulated Depreciation 372767 Equipment 861000 Gain on Disposal of Plai 45587 (To record sale of equipment)