13) Messersmith Company is constructing a building. Construction began in 2025, and the building was completed at 12/31/25. Messersmith made payments to the construction company of $3,000,000 on 7/1, $6,300,000 on 9/1, and $6,000,000 on 12/31. Weighted-average accumulated expenditures were A) $9,300,000. B) $15,300,000. C) $3,075,000. D) $3,600,000