At December $31,2025,$ Flounder Corporation reported the following plant assets.

Land

Buildings

Less: Accumulated depreciation$-$buildings

Equipment

Less: Accumulated depreciation$-$equipment

Total plant assets

$$5,883,000$

During $2026,$ the following selected cash transactions occurred.

Apr. $1$ Purchased land for $$4,314,200.$

May $1$ Sold equipment that cost $$1,176,600$ when purchased on January $1,2019.$ The equipment was sold for $$333,370.$

June $1$ Sold land for $$3,137,600.$ The land cost $$1,961,000.$

July $1$ Purchased equipment for $$2,157,100.$

Dec. $31$ Retired equipment that cost $$1,372,700$ when purchased on December $31,2016.$ No salvage value was received.

Prepare the plant assets section of Flounder's balance sheet at December $31,2026.($List Plant Assets in order of Land, Building, and

Equipment.$)$

FLOUNDER CORPORATION

Partial Balance Sheet

December $31,2026$

Accumulated Depreciation$-$Buildings

$

Accumulated Depreciation$-$Equipment

Accumulated Depreciation$-$Equipment