Hastings Company Has Purchased a Group of Assets for $350,000

Hastings Company has purchased a group of assets for $350,000. The assets and their market values are listed as follows:
$$\begin{array} { | l | r | } \hline \text { Land } & \$ 125,000 \\\hline \text { Equipment } & 75,000 \\\hline \text { Building } & 200,000 \\\hline\end{array}$$ Which of the following amounts would be debited to the Land account?

A) $125,000
B) $109,375
C) $ 65,625
D) $175,000