Hawkins Corporation began construction of a motel on March $31,2024.$ The project was completed on April $30,2025.$ No new loans were required to fund construction. Hawkins does have the following two interest$-$bearing llabilities that were outstanding throughout the construction period:

Construction expenditures incurred were as follows:

$\backslash$table$[[$March $31,2024,$$$4,45,00$