John company creates a subsidiary, mark company. john transfers cash of $50,000, land with both a cost and book value of $75,000, and a building with a cost of $250,000 and a book value of $200,000 to mark, in exchange for all 50,000 shares of mark's $4 par common stock. john’s journal entry to record the transfer would include:

dr-building for $50,000.

cr-building for $200,000.

cr-building for $250,000.

cr-accumulated depreciation for $150,000.