Cala Manufacturing purchases land for $461,000 as part of Its plans to build a new plant. The company pays $38,500 to tear down an old bullding on the lot and $56,913 to fill and level the lot It also pays construction costs of $1,373,900 for the new bullding and $86,725 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