Current Attempt in Progress The following selected account balances relate to the property, plant, and equipment accounts of Carla Vista Ltd.: Additional information regarding 2021: 1. Purchased $86,000 of land for cash. 2. Purchased $77,000 of equipment for a $15,000 down payment, financing the remainder with a bank loan. Equipment was also sold during the year. Purchased $77,000 of equipment for a $15,000 down payment, financing the remainder with a bank loan. Equipment also sold during the year. Calculate any cash receipts or payments related to the property, plant, and equipment accounts in 2021 . eTextbook and Media (b) The parts of this question must be completed in order. This part will be available when you complete the part above