Cala Manufacturing purchases land for $401,000 as part of its plans to build a new plant. The company pays $29,900 to tear down an old bullding on the lot and $44,200 to fill and level the lot. It also pays construction costs $1.434,100 for the new building and $90,525 for lighting and paving a parking area. Prepare a single journal entry to record these costs incurred by Cals, all of which are peld in cash. Journal entry worksheet