Cala Manufacturing purchases land for $405,000 as part of its plans to build a new plant. The company pays $30,900 to tear down an old building on the lot and $45,678 to fill and level the lot. It also pays construction costs of $1,336,700 for the new building and $84,377 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 View general journal Record entry Clear entry