1) a company paid 150,000 plus a 6% commission and 4,000 in closing cost for a property. The property included land appraised at 87,000, land improvements appraised at 35,000 and a building appraised at 52,000.

What should be the allocation of this property's cost in the company's accounting records?

options:

a) land 75,000; land improvements 30,000; building 45,000.

b) land 75,000; land improvements 30,800; building 46,200.

c) land 81,500; land improvements 32,600; building 48,900.

d) land 75,500; land improvements 32,600; building 47,700.

e) land 87,500; land improvements 35,000; building 52,500.

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