Cala Manufacturing purchases land for $351,000 as part of its plans to build a new plant. The company pays $40,900 to tear down an old building on the lot and $60,461 to fill and level the lot. It also pays construction costs $1,760,600 for the new building and $111,134 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 Journal entry worksheet