please help will rate response

At December 31, 2025, Riverbed Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for $4,116,200. May 1 Sold equipment that cost $1,122,600 when purchased on January 1, 2019. The equipment was sold for $318,070. June 1 Sold land for $2,993,600. The land cost $1,871,000. July 1 Purchased equipment for $2.058.100. Dec. 31 Retired equipment that cost $1,309,700 when purchased on December 31, 2016. No salvage value was received. Question 14 of 14 .125 (To record sale of equipment) (To record depreciation on equipment retired) (To record disposal of equipment) Question 14 of 14 125 Account Titles and Explanation Debit Credit April 1 May 1 June 1 July ? Dec. 31 (To record depreciation on equipment sold) (To record sale of equipment)