Cala Manufacturing purchases land for $437,000 as part of its plans to build a new plant. The company pays $40,500 to tear down an old building on the lot and $59,870 to fill and level the lot. It also pays construction costs $1,479,200 for the new building and $93,372 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 Record the total costs of the plant assets. Note: Enter debits before credits Debit Credit General Journal Transaction 1 View general Journal Record entry Clear entry