Cala Manufacturing purchases land for $309,000 as part of its plans to build a new plant. The company pays $26,800 to tear down an old building on the lot and $39,617 to fill and level the lot. It also pays construction costs of $1,327,300 for the new building and $83,783 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.

• Record the total costs of the plant assets.