Cala manufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. the negotiated purchase price is $236,000 for the lot plus $131,000 for the old building. the company pays $26,500 to tear down the old building and $39,174 to fill and level the lot. it also pays a total of $1,786.153 in construction costs this amount consists of $1,680,100 for the new building and $106,053 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. view transaction list view generallournal journal entry worksheet record the total costs of the plant assets.