Cala Manufacturing purchases land for $467,000 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 of $1,587,600 for the new buliding and $100,214 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 Note: Enter debits before credits