please anwser

SportsWorld paid $140,000 for a property. The property included land appraised at $37,500, land improvements appraised at $37.500, and a building appraised at $75,000. What should be the allocation of costs in the accounting records (round calculations to 3 decimals)? Land $35,000; land improvements, 535,000; building, $70.000 Land $75,000: land improvements: $35,000: building: $35.000 Land $62,000: land improvements, $23.000: building, $45,000 Land $70,000: land improvements, 535,000: buildings 535,000 Land 568,840: land improvements, $23,660; building, $52.500