Farrel, Inc. purchased land for $82,000 bygning a note payable for the same amount. Additionally. Farellped cash for the following the insurance of $1,300.com of $200. 54.000 tona durang 100 and grade the property. $14,000 for paving. 324.000 to constructa funce around the perime, and $7.000 for lighting. The jouma entry for the cash payment is OA debit and $109.900, debit and improvement $45,000 credit cash $154,000 OB. debit and $102.500, debit and improvement $62.400 credit cash $154,900 Oc debaland $10,500, debit and improvement $52,400, credit cash $62.900 D. debit and $17.900, debit and improvement $45,000 credit cash 562,900