Cala Manufacturing purchases land for $489,000 as part of its plans to build a new plant. The company pays $35,600 to tear down an old building on the lot and $52,636 to fill and level the lot. it also pays construction costs $1,447,400 for the new building and $91,364 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.