uring 2023, the following selected cash transactions occurred.

Apr.	1		Purchased land for $3,335,200.
May	1		Sold equipment that cost $909,600 when purchased on January 1, 2016. The equipment was sold for $257,720.
June	1		Sold land for $2,425,600. The land cost $1,516,000.
July	1		Purchased equipment for $1,667,600.
Dec.	31		Retired equipment that cost $1,061,200 when purchased on December 31, 2013. No salvage value was received.

Enter the 2023 transactions in the tabular summary from part (a). Blue 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. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

		Assets											=	Liabilities	+	Stockholders' Equity
																		Retained Earnings
		Cash	+	Land	+	Buildings	-	Accum. Depr. - Bldgs.	+	Equipment	-	Accum. Depr. - Equip.	=		+	Common Stock	+	Revenue	-	Expense	-	Dividend
Bal.				$4,548,000		$26,520,000		$(18,078,300)		$60,640,000		$(7,580,000)
Apr. 1																		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		select an option

May 1		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option

May 1		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option

June 1		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option

July 1		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option

Dec. 31		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option

Dec. 31		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option