Raptera purchased property comprised of land, land improvements and a building for $163,000. The land appraised at $87,500, land improvements appraised at $35,000 and the building appraised at $52,500. How should the costs be allocated for purposes of the purchasing journal entry? Land $75,000, Land Improvements $30,000, Building 545,000. Land $81,500; Land Improvements $32,600, Building $48,900. Land $75,000: Land Improvements $30,800 Building $46,200 O Land 587,500, Land Improvements $35,000; Building $52,500