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 $261,000 for the lot plus $156,000 for the old building. The company pays $25,600 to tear down the old building and $37,843 to fill and level the lot. It also pays a total of $1,531,854 in construction costs--this amount consists of $1,440,900 for the new building and $90,954 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, 32