Crane Company is constructing a building. Construction began in 2020 and the building was completed 12/31/20. Crane made payments to the construction company of $2982000 on 7/1, $6192000 on 9/1, and $5800000 on 12/31. Weighted-average accumulated expenditures were

$14974000.

$9174000.

$3555000.

$3039000.