Cala Manufacturing purchases land for $489,000 as part of its plans to build a new plant. The company pays $41,200 to tear down an old building on the lot and $60,904 to fill and level the lot. It also pays construction costs of $1,565,100 for the new building and $98,794 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.