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Problem 10-5A At December 31, 2017, Grand Company reported the following as plant assets. Land Buildings Less: Accumulated depreciation-buildings 12,490,000 15,640,000 Equipment $ 4,360,000 $28,130,000 48,640,000 Less: Accumulated depreciation-equipment 5,290,000 43,35o,oo Total plant assets $63,350,000 During 2018, the following selected cash transactions occurred. April 1 May 1 June 1 July 1 Dec. 31 Purchased land for $2,050,000. Sold equipment that cost $1,020,000 when purchased on January 1, 2014. The equipment wa Sold land purchased on June 1, 2008 for $1,560,000. The land cost $403,000. Purchased equipment for $2,580,000 Retired equipment that cost $490,000 when purchased on December 31, 2008. No salvage val