Cala Manufacturing purchases land for $$269,000$ as part of its plans to build a new plant. The company pays $$34,000$ to tear down an old building on the lot and $$50,261$ to fill and level the lot. It also pays construction costs of $$1,536,100$ for the new building and $$96,963$ for lighting and paving a parking area.

Prepare a single journal entry to record these costs incurred by Cala, all of which are paid in cash.