On April 1, Mooney Corporation purchased for $1,620,000 a tract of land on which a warehouse and office building was located. The following data were collected concerning the property:

Current Assessed Valuation Vendor's Original Cost

Land $600,000 $550,000

Warehouse 400,000 370,000

Office building 800,000 680,000

Total: $1,800,000 $1,600,000

What are the appropriate amounts that Mooney should record for the land, warehouse, and office building, respectively?

a. Land, $600,000; warehouse, $400,000; office building, $800,000.

b.Land, $550,000; warehouse, $370,000; office building, $680,000.

c. Land, $556,875; warehouse, $374,625; office building, $688,500.

d. Land, $540,000; warehouse, $360,000; office building, $720,000.