The Spa Company Purchased Land, Buildings and Equipment for $830,000

The Spa Company purchased land, buildings and equipment for $830,000. The land has been appraised at $300,000, the buildings at $510,000 and the equipment at $90,000. The journal entry to record this transaction will include a debit to:

A) land for $300,000.
B) land for $470,333.
C) building for $470,333.
D) equipment for $276,667.