Cala Manufacturing purchases land for $299,000 as part of its plans to build a new plant. The company pays $30,000 to tear down an old building on the lot and $44,348 to fill and level the lot. It also pays construction costs of $1,581,700 for the new bulding and $99,842 for lighting and paving a parking area. Prepare a single joumal entry to record these costs incurred by Cala, all of which are paid in cash. Journal entry worksheet Note: Enter debits before crediss