Sunland Hospital installs a new parking lot. The paving cost $39700 and the lights to illuminate the new parking area cost $25000. Which of the following statements is true with respect to these additions?

$39700 should be debited to the Land account.

$64700 should be debited to the Land account.

$25000 should be debited to Land Improvements.

$64700 should be debited to Land Improvements.

****** the answer is not "$39700 should be debited to the Land account. " the expert gave me the wrong answer .*******