Seved Cala Manufacturing purchases land for $333,000 as part of its plans to build a new plant. The company pays $40,400 to tear down an old building on the lot and $59,722 to fill and level the lot. It also pays construction costs of $1,276,900 for the new building and $80,602 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 that Journal entry worksheet A Record the total costs of the plant assets. Nobel Enter debits before credits General Journal Debit Credit Transaction 1 Record entry Clear entry View general Journal