Cala Manufacturing purchases land for $421,000 as part of its plans to build a new plant. The company pays $43,500 to tear down an old building on the lot and $64,304 to fill and level the lot. It also pays construction costs of $1,698,800 for the new building and $107,233 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