Cala Manufacturing purchases land for $463,000 as part of its plans to build a new plant. The company pays $42,400 to tear down an old building on the lot and $62,678 to fill and level the lot. It also pays construction costs of $1,750,000 for the new building and $110,465 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.