Community Center installed a new parking lot. The paving cost $25,000 and the lights to illuminate the new parking lot cost $13,000. Which of the following statements is true with respect to these expenditures? 1) $13,000 should be debited to Lighting Expense. 2) $38,000 should be debited to Land Improvements. 3) $38,000 should be debited to Land. 4) $25,000 should be debited to Land