Cala Manufacturing purchases land for $473,000 as part of its plans to build a new plant. The company pays $34,400 to tear down an old bullding on the lot and $50,852 to fill and level the lot. It also pays construction costs $1,337,500 for the new building and $84,427 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 Record the total costs of the plant assets Notenter debits before credits Transaction 1 General Journal Debit Credit Record entry Clear View general journal