Cala Manufacturing purchases land for $413,000 as part of its plans to build a new plant. The company pays $29,000 to tear down an old building on the lot and $42,870 to fill and level the lot. It also pays construction costs of $1,798,400 for the new building and $113,520 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.