8) X Company Ltd. made a lump-sum purchase of computers, cars, and furniture for $100,000. The appraised market values for the items are respectively, $20,000, $30,000, and $40,000. X Company Ltd. will separately track the cost of computers, cars and furniture (each has its own account). X Company Ltd. should debit the furniture account for: A. $100,000 B. $40,000 C. $44,444 D. $22,222