ufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. The negotiated e price is $208,000 for the lot plus $103,000 for the old building. The company pays $25,300 to tear down the old building and $37,400 to fill and level the lot. It also pays a total of $1,428,093 in construction costs-thi new building and $84.793 for lighting and paving a parking area next to the building. amount consists of $1,343,300 for the Prepare a single journal entry to record these costs incurred by Cala, all of which are paid in cash. Journal entry worksheet Record the total costs of the plant assets Note: Enter debits before credits Debit Credit General Journal Clear entry Record entry