Cala Manufacturing purchases land for $445,000 as part of its plans to build a new plant. The company pays $34,600 to tear down an old building on the lot and $51,148 to fill and level the lot. It also pays construction costs of $1,273,600 for the new building and $80,393 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 View journal entry worksheet Not Transaction General Journal. 7 A 1 Land Land improvements Building Cash Debit Credit 530,748 80,393 1,273,600 1,798,993