Cala Manufacturing purchases land for $347,000 as part of its plans to bulld a new plant. The company pays $39,800 to tear down an old buliding on the lot and $58,835 to fill and level the lot. It aiso pays construction costs of $1,724,800 for the new buliding and $108,875 for lighting and paving a parking orea. Prepare a single journal entry to record these costs incurred by Cala, all of which are paid in cash. Journal entry worksheet