At December $31,2027,$ Marigold Corporation reported the following plant ass$$ts$.$

Land

Buildings

Less: Accumulated depreciation$-$buildings

Equipment

Less: Accumulated depreciation$-$equipment

Total plant assets

$$5,073,000$

$$26,580,000$

$20,165,{175}_{,}6,414,825$

$67,640,000$

$8,455,000$

During $2028,$ the following selected cash transactions occurred.

Apr. $1$ Purchased land for $$3,720,200.$

May $1$ Sold equipment that cost $$1,014,600$ when purchased on January $1,2021.$ The equipment was sold for $$287,470.$

June $1$ Sold land for $$2,705,600.$ The land cost $$1,691,000.$

July $1$ Purchased equipment for $$1,860,100.$

Dec $31$ Retired equipment that cost $$1,183,700$ when purchased on December $31,2018.$ No salvage value was received.

$($a$)$

Prepare a tabular summary that includes the plant asset accounts and balances shown on the December $31,2027,$ balance sheet.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses and losses require a negative sign or parentheses.

Increases in Accumulated Depreciation require a negative sign or parentheses.

Decreases in Accumulated Depreciation are entered as postive amounts.