Cala Manufacturing purchases land for $313,000 as part of its plans to build a new plant. The company pays $43,200 to tear down an old building on the lot and $63,861 to fill and level the lot. It also pays construction costs of $1,696,700 for the new bullding and $107,101 for lighting and paving a parking area, Prepare a single journal entry to record these costs incurred by Cale, all of which are paid in cash. Journal entry worksheet Record the total costs of the plant assets. Note: Enter deblts befare crecits