Determine the interest amount that could be capitalized in 2021 in relation to the building construction. (Do not round intermediate calculations. Round capitalization rate and final answer to 0 decimal places, e.g. 5,275.) Interest amount to be capitalized LINK TO TEXT LINK TO TEXT Prepare the journal entry to record the capitalization of borrowing costs and the recognition of interest expense, if any, at December 31, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Do not round intermediate calculations. Round capitalization rate to 2 decimal places, e.g. 52.75% and final answers to 0 decimal places, e.g. 5,275.) Account Titles and Explanation Debit Credit LINK TO TEXT LINK TO TEXT