58. Messersmith Company is constructing a building. Construction began in 2022 and the building was completed 12/31/22. Messersmith made payments to the construction company of 1,000,000 on (7/1. 2,100,000 on 9/1. and 2,000,000 on 12/31. Average accumulated expenditures were a. 61,025,000. b. 1,200,000. c. 63,100,000. d. 65,100,000