Heisenburger installs a new parking lot. The paving cost $18,000 and the lights to illuminate the new parking lot cost $13,000. Which of the following statements is true with respect to these expenditures? $31,000 should be debited to Land, $18,000 should be debited to Land. $31,000 should be debited to Land Improvements. $13,000 should be debited to Lighting Expense