Givens Retail Purchased Land for a New Parking Lot for $75,000

Multiple Choice

Givens Retail purchased land for a new parking lot for $75,000. The paving cost $105,000 and the lights to illuminate the new parking area cost $36,000. Which of the following statements is true with respect to these additions?

A) $180,000 should be debited to the Land account.
B) $141,000 should be debited to Land Improvements.
C) $216,000 should be debited to the Land account.
D) $216,000 should be debited to Land Improvements.