Cala Manufacturing purchases land for $341,000 as part of its plans to build a new plant. The company pays $26,400 to tear down an old building on the lot and $39,026 to fill and level the lot. It also pays construction costs $1,290,700 for the new building and $81,473 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.