The following selected account balances relate to the property, plant, and equipment accounts of Crane Ltd.: Accumulated depreciation-buildings Accumulated depreciation-equipment Depreciation expense-buildings Depreciation expense-equipment Land Buildings Equipment Gain on disposal (equipment) Additional information regarding 2021: 2021 $338,000 149,000 30,000 67,000 100,000 730,000 310,000 4,000 2020 $308,000 100,000 30,000 49,000 68,000 730,000 255,000 0 1. Purchased $32,000 of land for cash. 2. Purchased $84,000 of equipment for a $14,000 down 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 2021.