John Company creates a subsidiary, Mark Company. John transfers cash of $50,000, land with both a cost and book value of $75,000, and a building with a cost of $250,000 and a book value of $200,000 to Mark, in exchange for all 50,000 shares of Mark's $4 par common stock. Johns journal entry to record the transfer would include:

DR-building for $50,000.

CR-building for $200,000.

CR-building for $250,000.

CR-accumulated depreciation for $150,000.