The dates are as follows:

Apr. 1

May. 1

June. 1

July. 1

Dec. 31

At January 1, 2021, Sunland Limited reported the following property, plant, and equipment accounts: The company uses straight-line depreciation for buildings and equipment, its year end is December 31 , and it makes adjusting entries annually. The buildings are estimated to have a 40 -year useful life and no residual value; the equipment is estimated to have a 10 -year useful life and no residual value. During 2021, the following selected transactions occurred: Apr. 1 Purchased land for $4,790,000. Paid $1,040,000 cash and issued a three-year, 6% mortgage payable for the balance. Interest on the mortgage is payable annually each April 1. May 1 Sold equipment for $330,000 cash. The equipment cost $2,576,700 when originally purchased on January 1,2013. June 1 Sold land for $3,275,700. Received $838,500 cash and accepted a three-year, 5% note for the balance. The land cost $1,300,000 when purchased on June 1, 2015. Interest on the note is due annually each June 1. July 1 Purchased equipment for $2,000,000 cash. Dec. 31 Retired equipment that cost $900,000 when purchased on January 1, 2012. No proceeds were received. 31 Tested land for impairment and found that its fair value was $20,600,000. Record the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the (To record the retirement of equipment) (To record impairment loss)