Cala Manufacturing purchases land for $390,000 as part of its plans to build a new plant. The company pays $33,500 to tear lown an old building on the lot and $47,000 to fill and level the lot. It also pays construction costs of $1,452,200 for the new building and $87,800 for lighting and paving a parking area. repare a single journal entry to record these costs incurred by Cala, all of which are paid in cash. Journal entry worksheet Note: Enter debits before credits