Please solve this problem:

Exercise 12-6 The following three accounts appear in the general ledger of Flint Corporation during 2017 Equipment Date Jan. 1 July 31 Sept. 2 Nov 10 Debit Balance Purchase of equipment Cost of equipment constructed Cost of equipment sold Credit Balance 321,280 461,840 568,264 98,392 469,872 140,560 106,424 Accumulated Equipment Date Jan. 1 Nov 10 Dec. 31 Balance Accumulated depreciation on equipment sold Depreciation for year Debit Credit Balance 142,568 110,440 56,224 166,664 32,128 Retained Earnings Date Jan. Balance Aug Debit Credit Balance 210,840 182,728 Dividends (cash) 28,112 23