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Exercise 8-2 (Algo) Recording costs of assets LO C1 Cala Manufacturing purchases land for $469,000 as part of its plans to build a new plant. The company pays $36,500 to tear down an old buliding on the lot and $53,956 to fill and level the lot. It also pays construction costs of $1,681,300 for the new bulding and $106.129 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. Journal entry worksheet rotes eriter unots perure Geura