Cala Manufacturing purchases land for $321,000 as part of its plans to build a new plant. The company pays $34,200 to tear down an old building on the lot and $50,556 to fill and level the lot. It also pays construction costs of $1,334,900 for the new building and $84,263 for lighting and paving a parking area. Write a single journal entry to record these costs incurred by Cala, all of which are paid in cash.