Anderson Corporation has purchased a group of assets for $23,100. The assets and their relative market values are listed below. Land Equipment Building $6,600 2,300 3.900 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. $4,267 O B. $6,930 OC. $4,158 OD. $12,012