Cala Manufacturing purchases land for $$363,000$ as part of its plans to build a new plant. The company pays $$33,600$ to tear down an old building on the lot and $$49,670$ to fill and level the lot. It also pays construction costs of $$1,490,600$ for the new building and $$94,091$ 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