Cala Manufacturing purchases land for $473,000 as part of its plans to build a new plant. The company pays $28,000 to tear down an old building on the lot and $41,391 to fill and level the lot. It also pays construction costs of $1,318,900 for the new building and $83,253 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 asss. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Land Land improvements Building Cash