Cala Manufacturing purchases land for $439,000 as part of its plans to build a new plant. The company pays $30,000 to tear down an old building on the lot and $44,348 to fill and level the lot. It also pays construction costs of $1,539,900 for the new building and $97,203 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. Journal entry worksheet Record the total costs of the plant assets. Note: Enter debits before credits