On April 1, Renner Corporation purchased for $855,000 a tract of land on which was located aware house and office building. The following data were collected concerning the property:

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

• Land, $280,000; warehouse, $180,000; office building, $340,000. 
• Land, $300,000; warehouse, $200,000; office building, $400,000. 
• Land, $299,250; warehouse, $192,375; office building, $363,375. 
• Land, $285,000; warehouse, $190,000; office building, $380,000.

Land Warehouse Office building Current Assessed Valuation $300,000 200,000 400,000 $900,000 Vendor's Original Cost $280,000 180,000 340,000 $800,000