A company paid $155,000 for a property. The property included land appraised at $87,500, land improvements appraised at $35,000, and a building appraised at $52,500. What should be the allocation of this property's costs in the company's accounting records? O Land $80,250; Land Improvements, $32,100; Building, $48,150 O Land $77,500; Land Improvements; $31,000; Building: $46,500 Land $75,000; Land Improvements, $30,800; Building, $46,200 Land $82,750; Land Improvements, $33,100; Building, $49,650