Concord Hospital installs a new parking lot. The paving cost $30100 and the lights to illuminate the new parking area cost $11800. Which of the following statements is true with respect to these additions? O $30100 should be debited to the Land account. O $11800 should be debited to Land Improvements. O $41900 should be debited to the Land account. $41900 should be debited to Land Improvements