a Manufacturing purchases land for $$291,000$ as part of its plans to build a new plant. The company pays $$42,900$ to tear down an building on the lot and $$63,417$ to fill and level the lot. It also pays construction costs of $$1,336,500$ for the new building and $4,364$ for lighting and paving a parking area.

pare a single journal entry to record these costs incurred by Cala, all of which are paid in cash.P