Corp purchased a container load of antiques for resale at an invoice cost of $100,000. The goods were pold for when they were shipped in early June. The continet arrived in Canada at the end of August, and then at Li's location, by rail, at the end of September The goods were then available for sale Freight costs of $10,500 were paid in October. Li has recorded $339,300 of total interest expense from $3.900,000 of general borrowing over the year. Required: Prepare the adjusting Journal entry to capitalize borrowing costs on inventory at year-end December 31. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Do not round intermediate calculations.) View transaction list Journal entry worksheet 1 Record entry to capitalize borrowing cost Note: Enter bits before credits Transaction General Journal Dahit Credit