Cala Manufacturing purchases land for $449,000 as part of its plans to build a new plant. The company pays $30,700 to tear down an old building on the lot and $45,383 to fill and level the lot. It also pays construction costs of $1,506,200 for the new building and $95,076 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.