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At December 31, 2022, Sheffield Corporation reported the following plant assets. Land $ 5,313,000 Buildings $ 26,670,000 Less: Accumulated depreciation-buildings 21,119,175 5,550,825 Equipment 70,840,000 Less: Accumulated depreciation equipment 8,855,000 61,985,000 Total plant assets $ 72,848,825 During 2023, the following selected cash transactions occurred. Apr. 1 Purchased land for $3,896,200. May 1 June 1 Sold equipment that cost $ 1,062,600 when purchased on January 1, 2016. The equipment was sold for $ 301,070. Sold land for $2.833,600. The land cost $ 1.771,000. Purchased equipment for $ 1.948,100 Retired equipment that cost $ 1,239,700 when purchased on December 31, 2013. No salvage value was received: July 1 Dec. 31 Prepare the plant assets section of Sheffield's balance sheet at December 31, 2023. (Hint: You may wish to set up Taccounts, post beginning balances, and then post 2023 transactions.) (List Plant Assets in order of Land, Building and Equipment.) SHEFFIELD CORPORATION Partial Balance Sheet December 31, 2023 Plant Assets Land 26.620.000 Less : Accumulated Depreciation Buildings Equipment Less :: Accumulated Depreciation Equipment Total Plant Assets