Indigo Corporation purchased land for a new parking lot for $135000. The paving cost $181000 and the lights to illuminate the new parking area cost $56000. Which of the following statements is true with respect to these additions? $372000 should be debited to Land Improvements. O $237000 should be debited to Land Improvements. $316000 should be debited to the Land account. O $372000 should be debited to the Land account