12 Cala Manufacturing purchases land for $443,000 as part of its plans to build a new plant. The company pays $32,000 to tear down an old building on the lot and $47,304 to fill and level the lot. It also pays construction costs $1,707700 for the new building and $107795 for lighting and paving a parking area. Prepare a single journal entry to record these costs incurred by Cela, all of which are paid in cash. 02:44:14 View transaction flat Journal entry worksheet Dent Record the total costs of the plant assets not be debits before credits Transaction 1 General Journal Dobit Credit Recordar Clewery View general Journal MC Graw Mull