Question 13 (3 points) J&K Co. donates a land to the city village. The land costs $150,000 and has a fair value of $200,000 on the day of donation. To record the donation, J&K should debit "Contribution Expense" by $200,000. O credit "land" by $200,000. Odebit "land" by $200,000. debit "Contribution Expense" by $150,000. Question 14 (3 points) At a lump-sum cost of $6,000, Pratt Company recently purchased the following items for resale: Item Number of units Sales price per unit Group 1 20 $ 120 Group 2 40 90 Group 3 100 50 Pratt uses the relative sales value method to allocate the cost among items. The relative sales value percentage that will be applied to allocate cost to items in Group 2 is? 32.73% 34.62% 54.55% 25%