8 points 1 Cala Manufacturing purchases land for $281,000 as part of its plans to build a new plant. The company pays $28,800 to tear down an old building on the lot and $42,574 to fill and level the lot. It also pays construction costs $1,587,700 for the new building and $100,220 for lighting and paving a parking area. Prepare a single journal entry to record these costs incurred by Cala, all of which are paid in cash. Print View transaction list Journal entry worksheet < A Record the total costs of the plant assets. Note: Enter debits before credits. Transaction General Journal Debit Credit