Navaro Company 9 2a 1441044

Problem 9-2A

At December 31, 2014, Navaro Corporation reported the following plant assets.
Land$ 5,361,000Buildings$36,300,000Less: Accumulated depreciation—buildings21,309,97514,990,025Equipment71,480,000Less: Accumulated depreciation—equipment8,935,00062,545,000Total plant assets$82,896,025
During 2015, the following selected cash transactions occurred.
Apr.1Purchased land for $3,931,400.May1Sold equipment that cost $1,072,200 when purchased on January 1, 2008. The equipment was sold for $303,790.June1Sold land for $2,859,200. The land cost $1,787,000.
July1Purchased equipment for $1,965,700.Dec.31Retired equipment that cost $1,250,900 when purchased on December 31, 2005. No salvage value was received.
how do I journalize this?

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