In 2010, Sunland Company purchased a tract of land as a possible future plant site. In January, 2018, valuable sulphur deposits were discovered on adjoining property and Sunland Company immediately began explorations on its property. In December, 2018, after incurring $491000 in exploration costs, which were accumulated in an expense account, Sunland discovered sulphur deposits appraised at $2610000 more than the value of the land. To record the discovery of the deposits, Sunland should A) debit $2610000 to an asset account.

B) make no entry.

C) debit $491000 to an asset account.

D) debit $3101000 to an asset account.