Cala Manufacturing purchases land for $$363,000$ as part of its plans to build a new plant. The company pays $$31,400$ to tear down an old building on the lot and $$46,417$ to fill and level the lot. It also pays construction costs of $$1,498,000$ for the new building and $$94,558$ 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.