Aotra Company is constructing a bolding. Construction began in 2025 , and the bullding was complotod on 1231/26. Aotna made payments to the construction compary of 52,400,000 on 31126,51,200,000 on 81125 , and $3,600,000 on 121125 . Weiphted-average accurmulated expencitures wore a 37,200,000 b. 52,800,000 c 39.000.000. d. 53,400,000