The following selected account balances relate to the property, plant, and equipment accounts ofCarla VistaInc.:

2018 2017

$338,000 $301,000 Accumulated depreciationbuildings

149,000 105,000 Accumulated depreciationequipment

37,000 37,000 Depreciation expensebuildings

60,000 44,000 Depreciation expenseequipment

185,000 63,000 Land

790,000 790,000 Buildings

305,000 250,000 Equipment

4,6000 0 Gain on disposal

Additional information:

1.Purchased $122,000of land for cash.

2.Purchased $83,000of equipment for a $13,000down payment, financing the remainder with a bank loan. Equipment was also sold during the year.

Calculate any cash receipts or payments related to the property, plant, and equipment accounts in 2018.

Land purchase$

Equipment purchase$

Proceeds from disposal of equipment$