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? O Land: $165,000 Building: $165,000 Equipment: $165,000 Land: $257,233 Building: $207,479 Equipment: $54,488 Land: $258,821 Building: $205,551 Equipment: $54,828 O Land: $269,984 Building: $192,104 Equipment: $57,112 O Land: $296,000 Building: $235,100 Equipment: $62,700