On January 1, 2016, Belgian Air purchases an airplane for €14,400,000. The components of the airplane and their useful lives are as follows:

Component	Cost	Useful life
Frame	€7,200,000	24 years
Engine	4,800,000	20 years
Other	2,400,000	10 years

Belgian Air uses the straight-line method of depreciation. The asset is assumed to have no salvage value.

Under IFRS, the entry to record the acquisition of the airplane would include

a) a debit to Asset/ Airplane of €14,400,000.

b) a debit to Asset/ Airplane engine of €4,800,000.

c) a debit to Asset/ Airplane frame of €14,400,000.

d) cannot be determined from the information given.