Cala Manufacturing purchases land for $491,000 as part of its plans to build a new plant. The company pays $40,100 to tear down an old building on the lot and $59,278 to fill and level the lot. It also pays construction costs $1,263,600 for the new building and $79,762 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. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal