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 $274,000 for the lot plus $169,000 for the old building. The company pays $40,200 to tear down the old building and $59,426 to fill and level the lot. It also pays a total of $1,639,336 in construction coststhis amount consists of $1,542,000 for the new building and $97,336 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.