At December 31, 2017, Riverbed Corporation reported the following plant assets. Land $5,613,000
Buildings $26,640,000
Less: Accumulated depreciationâbuildings 22,311,675 4,328,325
Equipment 74,840,000
Less: Accumulated depreciationâequipment 9,355,000 65,485,000
Total plant assets $75,426,325

During 2018, the following selected cash transactions occurred.
Apr. 1 Purchased land for $4,116,200.
May 1 Sold equipment that cost $1,122,600 when purchased on January 1, 2011. The equipment was sold for $318,070.
June 1 Sold land for $2,993,600. The land cost $1,871,000.
July 1 Purchased equipment for $2,058,100.
Dec. 31 Retired equipment that cost $1,309,700 when purchased on December 31, 2008. No salvage value was received.

Required:
Journalize the transactions.

Solution :

1.    Journal voucher

                                            Journal Entries

Date        Accounts title                       Debit                    Credit

June 1     Cash                                 $ 2,993,600

               Gain on sale of land                                   $ 1,122,600

                Land                                                            $ 1,871,000

                           (Being land sold)

2. Partial Balance sheet

                    Riverbed Corporation

                   Partial Balance sheet

                       December 31, 2008

Plant Assets                                                                  

Land                                                                                           $ 7,858,200

Building                                                         $ 26,640,000

(-) Accumulated Depreciation-building       $ 74,465,800     $ 3,662,625

  Equipment                                                  $ 74,465,800

(-) Accumulated Depreciation-equipment   $ (14,734,125)    $ 59,731,675

Total Plant Assets                                                                    $ 71,252,200

answer: a. the kind of population living in your neighbourhood.

the census explorer data tool by the us census bureau allows the user to zoom in on any neighbourhood within the united states and find the kind of people residing in that by race and age.  

the tool needs to needs to be used twice – once in order to find what type of people reside in a neighbourhood, and then to see the age groups of the people in the same neighbourhood.