Cala Manufacturing purchases land for $267,000 as part of its plans to build a new plant. The company pays $44,000 to tear down an old building on the lot and $65,043 to fill and level the lot. It also pays construction costs of $1,284,700 for the new building and $81,094 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, View transaction list Journal entry worksheet