oard Learn | @ Puanan SagnIn tml Help Save&Exi Check my Cala Manufacturing purchases a large lot on which an old building is located as part of ts plans to build a new plant The negotiated purchase price is $221000 for the lot plus $116,000 for the old building. The company pays $31,600 to tear down the old building and $46,713 to fill and level the lot. It also pays a total of $1,290,525 in construction costs-this amount consists of $1.213.900 for the new building and $76 625 for lighting and paving a parking area next to the building 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