Just need B and C answered please! Other pictures are there for context/if needed! Thank you!

At December 31,2025 , Sheffield Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for $3,896,200. May 1 Sold equipment that cost $1,062,600 when purchased on January 1, 2019. The equipment was sold for $301,070. June 1 Sold land for $2,833,600. The land cost $1,771,000. July 1 Purchased equipment for $1,948,100. Dec. 31 Retired equipment that cost \$1,239,700 when purchased on December 31, 2016. No salvage value was received. Journalize the transactions. (Hint: You may wish to set up T-accounts, post beginning balances, and then post 2026 transactions.) Sheffield uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 40 -year useful 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. (List all debit entries before credit entries. Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (To record sale of equipment) June 1 Cash Land Gain on Disposal of Plant Assets July 1 Equipment Cash Dec. 31 Dec. 31 Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation on equipment retired) Accumulated Depreciation-Equipment Equipment (To record disposal of equipment) 2833600 1771000 1062600 1948100 1948100 123970 123970 1239700 \begin{tabular}{|} \hline \\ \hline \\ 1239700 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline \\ \hline \\ \hline \\ \hline \\ \hline 1238100 \\ \hline \\ \hline 1239700 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{|l|} \hline Land \\ Gain on Disposal of Plant Assets \\ \hline Equipment \\ \hline \end{tabular} 1948100 \begin{tabular}{l} Cash \\ Depreciation Expense \\ Accumulated Depreciation-Equipment \\ \hline \end{tabular} Accumulated Depreciation-Equipment 1239700 Equipment Record adjusting entries for depreciation for 2026. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare the plant assets section of Sheffield's balance sheet at December 31, 2026. (List Plant Assets in order of Land, Building, and Equipment.)