Cala Manufacturing purchases land for $311,000 as part of its plans to build a new plant. The company pays $33,300 to tear down an old building on the lot and $49,226 to fill and level the lot. It also pays construction costs $1,495,400 for the new building and $94,394 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 View journal entry worksheet Transaction General Journal Debit Credit No A Land Land improvements Building