Cala Manufacturing purchases land for $365,000 as part of its plans to build a new plant. The company pays $31,600 to tear down an old building on the lot and $46,713 to fill and level the lot. It also pays construction costs $1628,800 for the new building and $102,815 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 Record the total costs of the plant assets. Note Enter debits before credits Transaction General Journal Debit Credit