Cala Manufacturing purchases land for $409,000 as part of its plans to build a new plant. The company pays $43,900 to tear down an old building on the lot and $64,896 to fill and level the lot. It also pays construction costs of $1,490,700 for the new building and $94,097 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