Cala Manufacturing purchases land for $379,000 as part of its plans to build a new plant. The company pays $42,700 to tear down an old building on the lot and $63,122 to fill and level the lot. It also pays construction costs of $1,336,100 for the new building and $84,339 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 Record the total costs of the plant assets. Note: Enter debits before credits