Land and a warehouse were acquired for $890,000. What amounts should be recorded in the accounting records for the land and for the warehouse if an appraisal showed the estimated values to be $400,000 for the land and $700,000 for the warehouse? (Round intermediate percentage calculations to 1 decimal place.) A $190,000 for land; $700,000 for warehouse B. $400,000 for land: $490,000 for warehouse OC. $400,000 for land; $700,000 for warehouse D. $323,960 for land: $566,040 for warehouse