Cala Manufacturing purchases land for $369,000 as part of its plans to build a new plant. The company pays $39,000 to tear down an old building on the lot and $57,652 to fill and level the lot. It also pays construction costs of $1,496,400 for the new building and $94,457 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. Journal entry worksheet InUle: ciler uevils veivie creuils