Ch 08 - Homework Cala Manufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. The negotiated purchase price is $212,000 for the lot plus $107.000 for the old building. The company pays $26.400 to tear down the old building and $39,026 to fill and level the lot. It also pays a total of $1,791,894 in construction costs-this amount consists of $1,685,500 for the new building and $106,394 for lighting and paving a parking area next to the building points Prepare a single journal entry to record these costs incurred by Cale, all of which are paid in cash. View transaction list Journal entry worksheet References Record the total costs of the plant assets. Note: Enter debits before credits Transaction General Journal Debit Credit