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P13-3B The following selected account balances relate to the property, plant, and equipment accounts of Bird Corp. Accumulated depreciation-buildings Accumulated depreciation equipment Depreciation expense-buildings Depreciation expenseequipment Land Buildings Equipment Loss on disposal (equipment) 2018 2017 S 675,000 S 600,000 288,000 192,000 75,000 75,000 128,000 96,000 250,000 200,000 1,250,000 1,250,000 500,000 480,000 4,000 -0- Additional information: 1. Purchased land for $50,000, making a $20,000 down payment and financing the remainder with a mortgage payable. 2. Equipment was purchased for $80,000 cash. Equipment was also sold during the year. Instructions (a) Calculate any cash receipts or payments related to the property, plant, and equipment accounts in 2018