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Cala Manufacturing purchases tand for $271,000 as part of its plans to build a new plant. The company pays $25,000 to tear down an old building on the lot and $36,957 to fill and level the lot. It also pays construction costs $1781700 for the new building and $112.466 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 transactions Journal entry worksheet 3 A Record the total costs of the plant assets. Entert Transaction 1 General Journal Debit Credit CRY