Maxco Company acquired land and buildings for $1,000,000. The land is appraised at $450,000 and the buildings are appraised at $800,000. The debits to the Land and Buildings accounts will be:

A. Land $360,000; Building $640,000.

B. Land $500,000; Building $500,000.

C. Land $450,000; Building $800,000.

D. Land $562,500; Building $437,500.