A warehouse supply company purchased land, a building, and equipment in a lump-sum purchase for $495,000. An independent appraisal set the value of the land at $296,000, the building at $210,900, and the equipment at $62,700. Immediately following the purchase, the company spent $24,200 renovating the building to get it ready for its intended use. At what amount should the warehouse supply company record each new asset - Land, Building, and Equipment, respectively? (Round to the nearest whole percentage if using the weighted average method.)

	A.	$165,000, $165,000, and$165,000
	B.	$257,400, $207,350, and $54,450
	C.	$258,821, $205,551, and $54,828
	D.	$269,984, $192,104, and $57,112
	E.	$296,000, $235,100, and $62,700