Early in 2025, Sheffield Corporation engaged Kiner, Inc, to design and construct a complete modernization of Sheffield's manufacturing facility. Construction was begun on June 1,2025 and was completed on December 31, 2025. Sheffield made the following payments to Kiner, Inc during 2025: In order to help firance the construction, Sheffeld issued the following during 2025: 1. $1,904,000 of 10 -year. 9% bonds payable, lssued at par on May 31, 2025, with interest payable annually on May 31. 2. 300,000 shares of no-par common stock, issued at $10 per share on October 1,2025 . In addition to the 9% bonds payable, the only debt outstanding during 2025 was a $476,000.128 note payable dated lanuary 1,2024 and due January 1, 2026, with interest payable annually on January 1 . Compute the amounts of each of the following: (Round answers to O decimal places, es. 5,125.) 1. Weighted-average accumulated expenditures qualifying for capitalization of interest cost. 2. Avoidable interest incurred during 2025 . 3. Total amount of interest cost to be capitalized during 2025 . 1. Weighted-average accumulated expenditures 2. Avoidable interest 3. Amount of interest cost to be capitalized