Cala Manufacturing purchases land for $351,000 as part of its plans to build a new plant. The company pays $34,300 to tear down an old building on the lot and $50,704 to fill and level the lot. It also pays construction costs $1,693,000 for the new building and $106,867 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.