The following selected account balances relate to the property, plant, and equipment accounts of Sunland Ltd.: Additional information regarding 2021: 1. Purchased $40,000 of land for cash. 2. Purchased $80,000 of equipment for a $10,000 down payment, financing the remainder with a bank loan. Equipment was also sold during the year. (a) Calculate any cash receipts or payments related to the property, plant, and equipment accounts in 2021