At December 31,2022 , Bramble Company reported the following as plant assets. During 2023 , the following selected cash transactions occurred. April 1 Purchased land for $2,100,000. May 1 Sold equipment that cost $1,080,000 when purchased on January 1, 2019. The equipment was sold for $648,000. June 1 Sold land purchased on June 1,2013 for $1,530,000. The land cost $408,000. July 1 Purchased equipment for $2,370,000. Dec. 31 Retired equipment that cost $485,000 when purchased on December 31, 2013. Apr. 1 Land 2100000 (To record depreciation) May 1 Cash Accumulated Depreciation-Equipment Equipinent Sales Revenue (To record sale of equipment) (To record depreciation) Accumulated Depreciation-Equipment Equipment (To record retirement of equipment) Record adjusting entries for depreciation for 2023. (Ust all debit entries before credit entries Credit account titles are outomatically Indented when amount is entered, Do not indent monually. Record joumal entries in the order presented in the problem. If no entry is requlred, select "No Entry" for the account titles and enter O for the omounts.) Bramble Company Balance Sheet (Partial) $ Journalize the above transactions. The company uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 50-year 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. (List all debit entries before credit entries. Credit account titles are automotically indented when amount is entered. Do not indent manually. Record Journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the occount tities and enter Ofor the amounts.)