plz help

On February 1, 2023, Oriole Corp. purchased a parcel of land for $309000 as a factory site. An old building on the property was demolished, and construction began on a new building which was completed on November 1, 2023. Costs incurred during this period are listed below: Oriole should record the cost of the land and new building, respectively, at $332500 and $1026500. $318800 and $1040200. $318800 and $1036100. $322900 and $1036100