Exercise 10 -9 On July 31, 2017, Cheyenne Company engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction was begun immediately and was completed on November 1, 2017, To help finance construction, on July 31 Cheyenne issued a $314,400, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31 $206,400 of the proceeds of the note was paid to Minsk on July 31. The remainder of the proceeds was temporarily in ested in short-term marketable securities trading securities at 10 % until November 1. On November 1, Cheyenne made a final $108,000 payment to Minsk. Other than the note to Netherlands, Cheyenne's only outstanding liability at December 31, 2017, is a $32,600, 8%, 6-year note payable, dated January 1, 2014, on which interest is payable each December 31. Cheyenneissueda$314,400 3-year 12% no e parable at Nether short-term marketable securities trading sec Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2017 tobe daring 2017. Interest revenue Weighted-average accumulated expenditures Avoidable interest Interest capitalized s