Hogtown Records is a corporation which sells audio services for local musicians to record their music albums. Hogtown Records has just purchased a building using cash, which has an expected useful life of 30 years, and which has a total cost of $383,000. What would the entry be for this transaction?
A	DR Building $12,767 CR Cash $12,767
B	DR Cash $383,000 CR Building $383,000
C	DR Cash $12,767 CR Building $12,767
D	DR Building $383,000 CR Cash $383,000
E	None of the above