A company acquired an office building on three acres of land for a lump-sum price of $2,550,000. The building was completely equipped. Prepare the journal entry to record this transaction assuming an independent appraisal determined the following fair values: a. $1,000,000,$520,000, and $900,000 for the building, land, and equipment, respectively b. $1,250,000,$800,000, and $865,000 for the building, land, and equipment, respectively c. $1,360,000,$725,000, and $680,000 for the building, land, and equipment, respectively d. $1,600,000,$640,000, and $960,000 for the building, land, and equipment, respectively