Cala Manufacturing purchases land for $361,000 as part of its plans to build a new plant. The company pays $36,200 to tear down an old building on the lot and $53,513 to fill and level the lot. It also pays construction costs of $1,548,600 for the new building and $97,752 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