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 $272,000 for the lot plus $167,000 for the old building. The company pays $28,000 to tear down the old building and $41,391 to fill and level the lot. It also pays a total of $1,857,489 in construction coststhis amount consists of $1,747,200 for the new building and $110,289 for lighting and paving a parking area next to the building. Prepare a single journal entry to record these costs incurred by Cerner, all of which are paid in cash. (Omit the "$" sign in your response.)