Wesley Hospital Installs a New Parking Lot

Multiple Choice

Wesley Hospital installs a new parking lot.The paving cost $60,000 and the lights to illuminate the new parking area cost $24,000.Which of the following statements is true with respect to these additions?

A) $60,000 should be debited to the Land account.
B) $24,000 should be debited to Land Improvements.
C) $84,000 should be debited to the Land account.
D) $84,000 should be debited to Land Improvements.