Cala Manufacturing purchases land for $471,000 as part of its plans to build a new plant. The company pays $36,900 to tear down an old building on the lot and $54,548 to fill and level the lot. It also pays construction costs $1,409,000 for the new building and $88,940 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 Journal entry worksheet A > Record the total costs of the plant assets. Note: Enter debits before credits. Transaction General Journal Debit Credit 1