Cala Manufacturing purchases land for $287,000 as part of its plans to build a new plant. The company pays $34,900 to tear down an old building on the lot and $51,591 to fill and level the lot. It also pays construction costs of $1,289,100 for the new building and $81,372 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. Journal entry worksheet