Which of the following journal entries most accurately records an owner investing building and land into a business valued at $250,000 and $400,000 respe OA. Building and land 650,000 Capital 650,000 B. Building and land 650,000 Cash 650,000 OC. Building 250,000 400,000 Land Capital 650,000 D. Building 250,000 Land 400,000 Cash 650,000