For $11,100,000, Neptune, Inc

Multiple Choice

For $11,100,000, Neptune, Inc. purchased another company's land, building, and equipment. Independent appraisals indicate the values of these assets as follows: land, $1,830,000; building, $7,320,000; and equipment, $3,050,000.
How much should be recorded as the acquisition cost of each asset?

A) Land, $1,830,000; building, $7,320,000; equipment, $3,050,000
B) Land, $1,665,000; building, $6,660,000; equipment, $2,775,000
C) Land, $1,250,000; building, $7,200,000; equipment, $3,300,000
D) Land, $1,747,500; building, $6,990,000; equipment, $2,912,500