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Problem 9-2A (Part Level Submission) At December 31, 2017, Flint Corporation reported the following plant assets. Land Buildings Less: Accumulated depreciation- buildings Equipment Less: Accumulated depreciation equipment Total plant assets $ 4,068,000 $26,700,000 16,170,300 10,529,700 54,240,000 6,780,000 7,460,000 $62,057,700 During 2018, the following selected cash transactions occurred Apr. 1 Purchased land for $2,983,200. May 1 Sold equipment that cost $813,600 when purchased on January 1, 2011 . The equipment was sold for $230,520 June 1 Sold land for $2,169,600. The land cost $1,356,000 July 1 Purchased equipment for $1,491,600 Dec. 31 Retired equipment that cost $949,200 when purchased on December 312008. No salvage value was received. Journalize the transactions. Flint uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 40-year useful life and no salvage value; the equipment is estimated to have a 10-year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit (To record depreciation on equipment sold) (To record depreciation on equipment sold) (To record depreciation on equipment retired)