For $33,300,000, Saturn, Inc. purchased another companys land, building, and equipment. Independent appraisals indicate the values of these assets as follows: land, $3,660,000; building, $23,790,000; and equipment, $9,150,000. How much should be recorded as the acquisition cost of each asset?

Select one:

A. Land, $3,660,000; Building, $23,790,000; Equipment, $9,150,000

B. Land, $3,495,000; Building, $22,717,500; Equipment, $8,737,500

C. Land, $3,750,000; Building, $21,600,000; Equipment, $9,900,000

D. Land, $3,330,000; Building, $21,645,000; Equipment, $8,325,000