Rizio Co. purchases a machine for $10,000, terms 2/10, n/60, FOB shipping point. Rizio paid within the discount period and took the $200 discount. Transportation costs of $226 were paid by Rizio. The machine required mounting and power connections costing 5691. Another $326 is paid to assemble the machine and $40 of materials are used to get it into operation. During installation, the machine was damaged and $330 worth of repairs were made. Complete the below table to calculate the cost recorded for this machine. Amount Included in Cost of Equipment: Invoice price of machine Net purchase price Total cost to be recorded Cala Manufacturing purchases land for $313,000 as part of its plans to build a new plant. The company pays $32.900 to tear down an old building on the lot and $48.635 to fill and level the lot. It also pays construction costs $1420,700 for the new building and $89679 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