Chad Corporation purchased a tract of land for $ 765,000, which included a warehouse and office building. The following data were collected concerning the property Current Assessed Valuation Vendor's Original Cost Land $300,000 $250,000 Warehouse 200,000 150,000 Office Building 400.000 300,000 $900,000 $700,000 What are the appropriate amounts that Chad should record for the land, warehouse, and office building, respectively? O a. land, $ 255,000; warehouse, $ 170,000; office building, $ 340,000 O b. land, $ 300,000; warehouse, $ 200,000; office building, $ 400,000 O c. land, $ 273,214; warehouse, $ 163,929; office building, $ 327,857 O d. land, $ 250,000; warehouse, $ 150,000; office building, $ 300,000 Jones Corporation purchased factory equipment that was installed and put into service on January 2, 2019, at a total cost of $55,000. Residual value was estimated at $3,000 The equipment is being depreciated over four years using the double-declining-balance method. For the calendar year 2020, Cassidy should record depreciation expense on this equipment of O a $13,000 Ob 513,750 Oc$27.500 Od $52,000