Sandhill Discount Manufacturing Company installs a new parking lot. The paving cost $$65000$ and the lights to illuminate the new parking area cost $$30000.$ Which of the following statements is true with respect to these expenditures?

$$95000$ should be debited to Land Improvements.

$$95000$ should be debited to the Land account.

$$30000$ should be debited to Land Improvements.

$$65000$ should be debited to the Land account.