Cala Manufacturing purchases land for $455,000 as part of its plans to build a new plant. The company pays $41,600 to tear down an old building on the lot and $61,496 to fill and level the lot. It also pays construction costs $1,675,600 for the new building and $105,769 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.