Wesley Hospital installs a new parking lot. The paving cost $45,000 and the lights to illuminate the new parking area cost $18,000. Which of the following statements is true with respect to these additions? $63,000 should be debited to Land Improvements. $45,000 should be debited to the Land account. $18,000 should be debited to Land Improvements. $63,000 should be debited to the Land account