4. On April 1, Mooney Corporation purchased for P855,000 a tract of land on which was located a warehouse and office building. The following data were collected concerning the property:

Current Assessed Valuation Vendors Original Cost

Land P300,000 P280,000

Warehouse 200,000 180,000

Office building 400,000 340,000

P900,000 P800,000

What are the appropriate amounts that Mooney should record for the land, warehouse, and office building, respectively?

Land, P299,250; warehouse, P192,375; office building, P363,375.

Land, P300,000; warehouse, P200,000; office building, P400,000.

Land, P280,000; warehouse, P180,000; office building, P340,000.

Land, P285,000; warehouse, P190,000; office building, P380,000.