Cala Manufacturing purchases land for $$391,000$ as part of its plans to build a new plant. The company pays $$35,500$ to tear down an old building on the lot and $$52,478$ to fill and level the lot. It also pays construction costs of $$1,626,200$ for the new building and $$102,651$ 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.