5. On February 1, 2020. $328.000. An old building building which was completed ruary 1, 2020, Bonita Industries purchased a parcel of land as a factory site for An old building on the property was demolished, and construction began on a new which was completed on November 1, 2020. Costs incurred during this period are listed below: Demolition of old building Salvaged materials from demolition were sold for Architect's fees Legal fees for title investigation and purchase contract Construction costs $19,800 11.000 35,300 4.900 1,384,000 Bonita should record the cost of the land and new building, respectively, as: a. $336,800 and $1,424,200. b. $341,700 and $1,419,300. c. $352,700 and $1,408,300. d. $336,800 and $1,419,300