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Early in 2017, Dobbs Corporation engaged Kiner, Inc. to design and construct a com modernization of Dobbs's manufacturing facility. Construction was begun on June 1,

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Early in 2017, Dobbs Corporation engaged Kiner, Inc. to design and construct a com modernization of Dobbs's manufacturing facility. Construction was begun on June 1, 2017 was completed on December 31, 2017. Dobbs made the following payments to Kiner during 2017: Date Payment June 1, 2017 $2,000,000 August 31, 2017 3,000,000 December 31, 2017 2,500,000 In order to help finance the construction, Dobbs issued the following during 2017: 1. Specific Construction Debt - $1,700,000 of 10-year, 9% bonds payable, issued at par Jan 31, 2017, with interest payable annually on December 31. In addition to the 9% bonds payable, the only debt outstanding during 2017 was a $475,0 12% note payable dated January 1, 2013 and due January 1, 2023, with interest paya annually on December 31. Instructions Compute the amounts of each of the following (Use Excel Answer Sheet.): 1. Weighted average accumulated expenditures qualifying for capitalization of interest cost. 2. Avoidable interest incurred during 2017. 3. Total amount of interest cost to be capitalized during 2017. 4. December 31, 2017 adjusting entry recording Interest Expense and Capitalized Interest. Required - Complete journal entry showing debit(s) and credit(s) Make sure you clearly show which one(s) are debits (left) and which one(s) credits (right) Problem #1 - Capitalization of Interest ANSWERS Early in 2017, Dobbs Corporation engaged Kiner, Inc. to design and construct a com modernization of Dobbs's manufacturing facility. Construction was begun on June 1, 2017 was completed on December 31, 2017. Dobbs made the following payments to Kiner during 2017: Date Payment June 1, 2017 $2,000,000 August 31, 2017 3,000,000 December 31, 2017 2,500,000 In order to help finance the construction, Dobbs issued the following during 2017: 1. Specific Construction Debt - $1,700,000 of 10-year, 9% bonds payable, issued at par Jan 31, 2017, with interest payable annually on December 31. In addition to the 9% bonds payable, the only debt outstanding during 2017 was a $475,0 12% note payable dated January 1, 2013 and due January 1, 2023, with interest paya annually on December 31. Instructions Compute the amounts of each of the following (Use Excel Answer Sheet.): 1. Weighted average accumulated expenditures qualifying for capitalization of interest cost. 2. Avoidable interest incurred during 2017. 3. Total amount of interest cost to be capitalized during 2017. 4. December 31, 2017 adjusting entry recording Interest Expense and Capitalized Interest. Required - Complete journal entry showing debit(s) and credit(s) Make sure you clearly show which one(s) are debits (left) and which one(s) credits (right) Problem #1 - Capitalization of Interest ANSWERS

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