Cala Manufacturing purchases land for $$391,000$ as part of its plans to build a new plant. The company pays $$31,800$ to tear down an old building on the lot and $$47,009$ to fill and level the lot. It also pays construction costs of $$1,522,100$ for the new building and $$96,080$ 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

A

Record the total costs of the plant assets.

Note: Enter debits before credits.

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