Sheffield Hospital installs a new parking lot. The paving cost $$41400$ and the lights to illuminate the new parking area cost $$25800.$

Which of the following statements is true with respect to these additions?

$$41400$ should be debited to the Land account.

$$25800$ should be debited to Land Improvements.

$$67200$ should be debited to Land Improvements.

$$67200$ should be debited to the Land account.