2 of 10 > This qu point(s) An owner investment of land valued at $20,000 and a building valued at $55,000 into the business would include a OA. debit to the land and building account for $75,000 B. debit to the capital account for $75,000 C. debit to the land account for $75,000 D. debit to the building account for $55,000