Cala Manufacturing purchases land for $469,000 as part of its plans to build a new plant. The company pays $30,300 to tear down an old building on the lot and $44,791 to fill and level the lot. It also pays construction costs $1,748,500 for the new building and $110,371 for lighting and paving a parking area. Prepare a single journal entry to record these costs incurred by Cala, all of which are pald in cash. View transaction list Journal entry worksheet