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 $35,000, and the equipment at $52,500. What should be the allcation of the total costin the accouning recoras? Multiple Choice Land $75,000; Building $30,000; Equipment $45,000 Land $75,000, Building $30,800; Equipment $46,200 Land $87,500; Building $35,000; Equipment $52,500 Land $81,500; Building $32,600, Equipment $48,900