At December 31, 2022, Pronghorn Corporation reported the following plant assets.

Land $3,498,000
Buildings $26,630,000
Less: Accumulated depreciation—buildings 13,904,550 12,725,450
Equipment 46,640,000
Less: Accumulated depreciation—equipment 5,830,000 40,810,000
Total plant assets $57,033,450

During 2023, the following selected cash transactions occurred.

Apr. 1 Purchased land for $2,565,200.
May 1 Sold equipment that cost $699,600 when purchased on January 1, 2016. The equipment was sold for $198,220.
June 1 Sold land for $1,865,600. The land cost $1,166,000.
July 1 Purchased equipment for $1,282,600.
Dec. 31 Retired equipment that cost $816,200 when purchased on December 31, 2013. No salvage value was received.

Required:
Prepare the plant assets section of Pronghorn's balance sheet at December 31, 2023. (Hint: You may wish to set up T accounts, post beginning balances, and then post 2023 transactions.) (List Plant Assets in order of Land, Building and Equipment)