Cala Manufacturing purchases land for $451,000 a5 part of its plans to build a new plant. The company pays $44,300 to tear down an old bullaing on the lot and $65,487 to fill and level the lot it also pays construction costs $1,652,600 for the new building and $104,317 for lighting and paving a parking area. Prepare a singe fournal 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