PART C PLEASE HELP

At December 31.2022, Riverbed Company reported the following as plant assets. During 2023, the following selected cash transactions occurred. April 1 Purchased land for $2,160,000. May 1 Sold equipment that cost $940,000 when purchased on January 1,2019, the equipment was sold for $504,000 June 1 Sold tand purchased on June 1,2013 for \$1,450,000. The land cost \$407,000. July 1 Purchased equipment for $2,440,000. Dec 31 Retired exwipment that cost $489.000 when purchased on December 31, 2013. \begin{tabular}{|c|c|c|c|} \hline Date & Account ritles and Explanation & Debit & Credit \\ \hline \multirow[t]{2}{*}{ Aor:1 } & Land & 2,160,000 & \\ \hline & Cons & & 2160,000 \\ \hline \multirow[t]{8}{*}{ Mart 1 * } & Depreciation Expense & 28,000 & \\ \hline & Accumulinted Derecostion-Equpment: & & 23000 \\ \hline & (To record depreciation) & & \\ \hline & Canh & 504,000 & \\ \hline & Nocimulated Dvaredation-Etwipment & 384,000 & \\ \hline & Gain on Disporal of Plant Assets. & & 28,000 \\ \hline & Equipment & & 540,000 \\ \hline & (To record sale of equipment) & & \\ \hline & Cash & 1,450,000 & \\ \hline & Gainon Disooul de Plant Arsets & & 1043000 \\ \hline & Land. & & 107,000 \\ \hline Julvi * & Eoulpment & 2.440,000 & \\ \hline \end{tabular} July 1 Dec 31 Dec 31 Dec 31 Accumulated Depreciation-Equipment (To record depreciation) Accumulated Depreciation-Equioment Equipment (To record retirement of equipment) Equipment Cash Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation) Accumulated Depreciation-Equioment 489,000 2,440,000 2,440,000 48,900 49,960 Record adjusting entries for depreciation for 2023. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the occount titles and enter ofor the amounts.)