At December $31,2022,$ Whispering Winds Company reported the following as plant assets.

During $2023,$ the following selected cash transactions occurred.

April $1$ Purchased land for $$2,160,000.$

May $1$ Sold equipment that cost $$1,020,000$ when purchased on January $1,2019.$ The equipment was sold for $$612,000.$

June $1$ Sold land purchased on June $1,2013$ for $$1,470,000.$ The land cost $$400,000.$

July $1$ Purchased equipment for $$2,330,000.$

Dec. $31$ Retired equipment that cost $$482,000$ when purchased on December $31,2013.$

Prepare the plant assets section of Whispering Winds's balance sheet at December $31,2023.($List Plant Assets in order of Land,

Buildings and Equipment.$)$

Whispering Winds Company

Balance Sheet $($Partial$)$

Property Plant and Equipment

Land