8. JBC Company acquired land and buildings for $1,000,000. The land is appraised at $450,000 and the buildings are appraised at $800,000. The debits to the Land and Buildings accounts will be: A. Land $360,000; Building $640,000. B. Land $500,000; Building $500,000. C. Land $450,000; Building $800,000. D. Land $562,500; Building $437,500.