25. On April 1, 2021 Indy Co. began construction of a small building. The following expenditures were incurred for construction during 2021: April 1 $ 100,000 July 1 200,000 December 1 120,000 The building was completed and occupied on December 31, 2021. To help pay for construction, $50,000 was borrowed on January 1, 2021 on a 10%, three-year note payable The only other debt outstanding during the year was a $500,000, 12% note issued two years ago. Instructions (10 points) (a) Calculate the weighted-average accumulated expenditures. (b) Calculate avoidable interest. (c) Prepare the journal entry to capitalize interest