Cala Manufacturing purchases land for $391,000 as part of its plans to bulld a new plant. The company pays $26,700 to tear down an old building on the lot and $39,470 to fill and level the lot It also pays construction costs of $1,653,600 for the new building and $104,380 for lighting and paving a parking orea. Prepare a single journal entry to record these costs incurred by Cala, all of which are pald in cash. Journal entry worksheet