Need help on calculating accumulated depreciation expense of equipment. Post your steps will be most helpful.

At December 31, 2017, Grand Company reported the following as plant assets. Land Buildings Less: Accumulated depreciation-buildings 10,220,000 17,800,000 Equipment Less: Accumulated depreciation-equipment 5,330,000 43,670,000 $3,720,000 $28,020,000 49,000,000 Total plant assets $65,190,000 During 2018, the following selected cash transactions occurred. April 1 Purchased land for $2,160,000. May 1 Sold equipment that cost $840,000 when purchased on January 1, 2014. The equipment was sold for $504,000 June 1 Sold land purchased on June 1, 2008 for $1,450,000. The land cost $407,000. July 1 Purchased equipment for $2,440,000. Dec. 31 Retired equipment that cost $489,000 when purchased on December 31, 2008. No salvage value was received At December 31, 2017, Grand Company reported the following as plant assets. Land Buildings Less: Accumulated depreciation-buildings 10,220,000 17,800,000 Equipment Less: Accumulated depreciation-equipment 5,330,000 43,670,000 $3,720,000 $28,020,000 49,000,000 Total plant assets $65,190,000 During 2018, the following selected cash transactions occurred. April 1 Purchased land for $2,160,000. May 1 Sold equipment that cost $840,000 when purchased on January 1, 2014. The equipment was sold for $504,000 June 1 Sold land purchased on June 1, 2008 for $1,450,000. The land cost $407,000. July 1 Purchased equipment for $2,440,000. Dec. 31 Retired equipment that cost $489,000 when purchased on December 31, 2008. No salvage value was received