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 $294,000 for the lot plus $189,000 for the old building. The company pays $39,300 to tear down the old building and $58,096 to fill and level the lot. It also pays a total of $1,454,352 in construction coststhis amount consists of $1,368,000 for the new building and $86,352 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.