Which of the Following Journal Entries Most Accurately Records an Owner

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 respectively?

A) $\begin{array} { | c | r | r | } \hline \text { Building and land } & 650,000 & \\\hline \text { Capital } & & 650,000 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Building and land } & 650,000 & \\\hline \text { Cash } & & 650,000 \\\hline\end{array}$
C) $\begin{array}{|l|r|r|}\hline \text { Building } & 250,000 & \\\hline \text { Land } & 400,000 & \\\hline \text { Cash } & & 650,000\\\hline \end{array}$
D) $\begin{array}{|l|r|r|}\hline \text { Building } & 250,000 & \\\hline \text { Land } & 400,000 & \\\hline \text { Capital } & & 650,000\\\hline \end{array}$