Cala Manufacturing purchases land for $399,000 as part of its plans to build a new plant. The company pays $31,700 to tear down an old building on the lot and $46,861 to fill and level the lot. It also pays construction costs of $1,457,300 for the new building and $91,989 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 A Record the total costs of the plant assets. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Clear entry Record entry View general journal < Prev 1 of 5 Next >