Cerner Manufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. The negotiated purchase price is $187,000 for the lot plus $82,000 for the old building. The company pays $27,400 to tear down the old building and $40,504 to fill and level the lot. It also pays a total of $1,837,395 in construction coststhis amount consists of $1,728,300 for the new building and $109,095 for lighting and paving a parking area next to the building.

Prepare a single journal entry to record these costs incurred by Cerner, all of which are paid in cash. (Omit the "$" sign in your response.)