A company acquired property that included land, building and equipment for a total cost of $163,000. The land was appraised at $87,500, the building at S35,000, and the equipment at $52,500 What should be the allocation of the total cost in the accounting records? Land $75,000; Building S30,000; Equipment $45,000 Land $75,000; Building S30,800; Equipment $46,200 Land S87,500; Building S35,000; Equipment $52,500 Land $81,500; Building S32,600; Equipment $48,900