assume that a company calculates avoidable interest for a year to be $425,000 and that actual interest incurred for the year is $400,000. The Journal entry to record the capitalized interest would include

a) A debit to construction in process for $400,000

b) a debit to construction in process for $425,000

c) A debit to interest expense for $400,000

d) A debit to interest expense for $425,000

e) A debit to interest expense for $25,000