Cala Manufacturing purchases land for $357,000 as part of its plans to build a new plant. The company pays $40,100 to tear down an old building on the lot and $59,278 to fill and level the lot. It also pays construction costs of $1,580,700 for the new building and $99,779 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.