Cougar Co. built a warehouse during Years 2 and 3. The following payments were made during construction for building materials, labor, and overhead:

January 1, Year 2	April 1, Year 2	October 1, Year 2	January 15, Year 3
$130,000	$240,000	$200,000	$350,000

In addition, Cougar:

	Borrowed $300,000 at 12% on January 1, Year 2, under a construction note
	Had bonds outstanding of $100,000 at 10%, on January 1, Year 2; interest is payable annually on December 31
	Had notes payable outstanding of $300,000 at 7% on January 1, Year 2; interest is payable annually on December 31
	Completed construction on the building, which was ready for immediate use on March 1, Year 3

For each of the items below, click in the associated cell and enter the applicable dollar value. Round all amounts to the nearest dollar. If the amount is zero, enter a zero (0).

	A	B
1	Items	Amount
2	The weighted average accumulated expenditures for Year 3
3	The interest incurred for all borrowings for Year 3
4	The avoidable interest for Year 3
5	The interest capitalized for Year 3
6	The interest expense for Year 3

Please Note that the question is related to Year 3, not Year 2