Cala Manufacturing purchases land for $$275,000$ as part of its plans to build a new plant. The company pays $$35,100$ to tear down an old building on the lot and $$51,887$ to fill and level the lot. It also pays construction costs of $$1,221,100$ for the new building and $$77,079$ 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.