Anderson Company has purchased a group of assets for $23,600 The assets and their relative market values are listed below Land $7.300 Equipment 2.400 Building 3,400 Which of the following amounts would be debited to the Land account? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar) O A $13,210 OB. $4,367 OC 30.130 OD. 54.248