Anderson Corporation has purchased a group of assets for $ 15,600. The assets and their relative market values are listed below.
Land: $7,400
Equipment: $2,600
Building: $3,400
Which of the following amounts would be debited to the Land​ account? (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.)
A: $4,467
B: $2,964
C: $3,900
D: $8,580