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 $280,000 for the lot plus $110,000 for the old building. the company pays $33,500 to tear down the old building and $47,000 to fill and level the lot. it also pays a total of $1,540,000 in construction costs—this amount consists of $1,452,200 for the new building and $87,800 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.

Ancho corp. is an automobile company whose core competency lies in manufacturing petrol- and diesel- based cars. the company realizes that more of its potential customers are switching to electric cars. the r& d department of the company acquires competencies in developing electric cars and launches its first hybrid car, which uses both gas and electricity. in this scenario, ancho is primarilya. leveraging new core competencies to improve current market position. b. redeploying existing core competencies to compete in future markets. c. unlearning existing core competencies to create and compete in markets of the future. d. building new core competencies to protect and extend current market position