Only need help with C. The options for the very first slot and last slot are in the last image. Thank you

Problem 9-5A (Part Level Submission) At December 31, 2019, Pina Colada Corp. reported the following as plant assets Land Buildings Less: Accumulated depreciation-buildings 12,170,000 15,120,000 Equipment Less: Accumulated depreciation-equipment 4,550,000 43,470,000 $ 3,770,000 $27,290,000 48,020,000 Total plant assets $62,360,000 During 2020, the following selected cash transactions occurred April 1 Purchased land for $2,190,000 May 1 Sold equipment that cost $900,000 when purchased on January 1, 2016. The equipment was sold for $540,000 June 1 Sold land purchased on June 1, 2010 for $1,540,000. The land cost $394,000 uly 1 Purchased equipment for $2,530,000 Dec. 31 Retired equipment that cost $491,000 when purchased on December 31, 2010. The company received no proceeds related to salvage