Cala Manufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. The negotiated purchase price is $219,000 for the lot plus $114,000 for the old building. The company pays $41,300 to tear down the old building and $61,052 to fill and level the lot. It also pays a total of $1,755,322 in construction coststhis amount consists of $1,651,100 for the new building and $104,222 for lighting and paving a parking area next to the building. Prepare a single journal entry to record these costs incurred by Cala, all of which are paid in cash. View transaction list Journal entry worksheet