Surround Sound,LLC Owned Land Originally Costing $33,000

Multiple Choice

Surround Sound,LLC owned land originally costing $33,000.A real estate agent appraised the land and stated that it is now worth $38,000.Surround Sound,LLC should

A) increase the land account by $5,000 and increase the capital stock account by $5,000.
B) increase the land account by $5,000 and increase the cash account by $5,000.
C) increase the land account by $5,000 and increase the paid-in capital in excess of par account by $5,000.
D) There is no effect from the increase in the value of the land on the accounts of Surround Sound,LLC.
E) increase the land account and the investment account.