Cala Manufacturing purchases land for $291,000 as part of its plans to build a new plant. The company pays $34,200 to tear down an old building on the lot and $50,556 to fill and level the lot. It also pays construction costs $1,365,300 for the new building and $86,182 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 A Record the total costs of the plant assets. Note: Enter debits before credits General Journal Debit Credit Transaction 1 Record entry Clear entry View general Journal