Company's outstanding debt (excluding the construction loan) is at 8%. The building is still under construction at the end of the year. Company capitalizes interest to the related Work-in-Process account. Record the journal entry of the transaction.

Fl Accounts Payable Subledger Trans. No Supplier ID Supplier Name Debit Date 1/1/2018 1/1/2018 1/1/2018 1/1/2018 Supplier Balance AP Balance 19,000.00 19,000.00 25,000.00 44,000.00 15,000.00S 59,000.00 20,000.00 79,000.00 Credit 0 c01 0 c03John Deere 0 c04 0 c05 Notes Beginning Balance Beginning Balance Beginning Balance Beginning Balance Garden Supply $ 19,000.00 Tools, Inc. Fastenal $ 25,000.00 $ S 15,000.0o $ $ 20,000.00 $