Exercise 10-9 (Part Level Submission) On July 31, 2017, Waterway 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 Waterway issued a $301,200, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31. $195,200 of the proceeds of the note was paid to Minsk on July 31. The remainder of the proceeds was temporarily invested in short-term marketable securities (trading securities) at 10% until November 1. On November 1, Waterway made a final $106,000 payment to Minsk. Other than the note to Netherlands, Waterways only outstanding liability at December 31, 2017, is a $30,300, 8%, 6-year note payable, dated January 1, 2014, on which interest is payable each December 31. Collapse question part (a) Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2017. Interest revenue $ Weighted-average accumulated expenditures $ Avoidable interest $ Interest capitalized $