ART B On March 1, Paza Co, began construction of a small building. The following expenditures were incurred for construction: The building was completed and occupied on July 1. To help pay for construction $200,000 was borrowed on March 1 on a 12%, three-year note payable. The only other debt outstanding during the year was a $2,000,000,10% note issued two years ago. Required: a. Calculate the weighted-average accumulated expenditures. (4 marks) b. Calculate avoidable interest. (4 marks) c. Prepare the journal entry to record the amo