could you please help me answer the places on red

At December 31, 2022. Marigold Corp.reported the following plant assets. Land $4,100,000 Buildings $27,530,000 12,388,500 15,141,500 48,500,000 Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation-equipment Total plant assets 6,062,500 42,437,500 $61,679,000 During 2023, the following selected cash transactions occurred. Apr 1 May 1 June 1 Purchased land for $2,000,000. Sold equipment that cost $660,000 when purchased on January 1, 2016. The equipment was sold for $198.000 Sold land for $1,610,000. The land cost $1,001,000. Purchased equipment for $1,101,000. Retired equipment that cost $688,000 when purchased on December 31, 2013. No salvage value was received July 1 Dec. 31 lay 1 Cash 198,000 Accumulated Depreciation Equipment 12,388 Equipment 660,000 Gain on Disposal of Plant Assets 61.679 (To record sale of equipment) June 1 Cash 1 1.001 Land 660000 61.679 Gain on Disposal of Plant Assets 1.101.000