ala Manufacturing purchases land for $481,000 as part of its plans to build a new plant. The company pays $32,800 to tear down an Id building on the lot and $48,487 to fill and level the lot. It also pays construction costs of $1,399,400 for the new building and 88,334 for lighting and paving a parking area. repare a single journal entry to record these costs incurred by Cala, all of which are paid in cash. Journal entry worksheet Note: Enter debits before credits