Land $ 5,613,000 $26,640,000 22,311,675 4,328,325 Equipment 9,355,000 65,485,000 Apr. 1 Purchased land for $4,116,200 une 1 Sold land for $2,993,600. The land cost $1,871,000. July 1 Purchased equipment for $2,058,100. of at the time of sale or retirement. (Record entries in the order displayed in the problem statement. Credit accour select "No Entry" for the account titles and enter O for the amounts.)