Cala Manufacturing purchases land for $$295,000$ as part of its plans to build a new pant. The company pays $$40100$ to tear down an old building on the lot and $$59278$ to fill and level the lot. It also pays construction costs of $$1541100$ for the new building and $$97279$ 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