Solve all yellow boxes, using formulas and data previously inputted.

Journalize equipment transactions related to purchase, sales, retirements and depreciation. At December 31, 2025, Arnold Corporation reported the following plant assets. During 2026, the following selected cash transactions occurred. Apr. 1 Purchased land for $2,200,000. May 1 Sold equipment that cost $600,000 when purchased on January 1,2019 . The equipment was sold for $170,000. June 1 Sold land for $1,600,000. The land cost $1,000,000. July 1 Purchased equipment for $1,100,000. Dec. 31 Retired equipment that cost $700,000 when purchased on December 31, 2016. No salvage value was received. 29a ARNOLD CORPORATION Partial Balance Sheet December 31,2026 Plant Assets Land Buildings Less: Accumulated depreciation - buildings Equipment Less: Accumulated depreciation - equipment Total plant assets \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Land } & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline 12/31/23 Bal. & & \\ \hline \end{tabular} Buildings \begin{tabular}{|l|l|l|l|l|} \hline & & & \\ \hline & & & & \\ \hline & & & & \\ \hline 12/31/26 & Bal. & & & \\ \hline & & & & \\ \cline { 1 - 3 } & & & & \\ \cline { 1 - 3 } & & & & \end{tabular} Equipment Accumulated Depreciation - Buildings \begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & 12/31/26 Bal. & \\ \hline \end{tabular} Accumulated Depreciation - Equipment \begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & 12/31/26Bal. & \\ \hline \end{tabular}