Hello Tutors!! I have a final exam this week my professor gave me the questions and answers to the problems. However, I'm having difficulty understanding how the work was done to achieve the answer.Below is the question and answer is provided for you but I would need a detailed and step by step explanation on #80 and #81 ONLY Please see the note in bold on #80 & #81.Thank you guys for all your hard work!!

Q-On March 1, 2012, Newton Company purchased land for an office site by paying $900,000 cash. Newton began construction on the office building on March 1. The following expenditures were incurred for construction: Date Expenditures March 1, 2012 $ 600,000 April 1, 2012 $840,000 May 1, 2012 $1,500,000 June 1, 2012 $2,400,000 The office was completed and ready for occupancy on July 1. To help pay for construction, $1,200,000 was borrowed on March 1, 2012 on a 9%, 3-year note payable. Other than the construction note, the only debt outstanding during 2012 was a $500,000, 12%, 6-year note payable dated January 1, 2012. 78.The weighted-average accumulated expenditures on the construction project during 2012 were a.$640,000. b.$4,890,000. c.$520,000. d.$1,160,000.

($1,500,000 x 4/12) + (840,000 x 3/12) + (1,500,000 x 2/12) + (2,400,000 x 1/12) =$1,160,000 (UNDERSTAND)*

79.The actual interest cost incurred during 2012 was

a.$150,000. b.$168,000. c.$84,000. d.$140,000.

($1,200,000 x 9% x 10/12) + ($500,000 x 12%) = $150,000 (UNDERSTAND)* 80.Assume the weighted-average accumulated expenditures for the construction project are $870,000. The amount of interest cost to be capitalized during 2012 is a.$130,500. b.$138,000. c.$150,000. d.$168,000.

($1,200,000 x 9%) + ($250,000 x .12) = 138,000 (DON'T UNDERSTAND) -PLEASE EXPLAIN WERE THE "250,000" COMES FROM????????

81.During 2012, Bass Corporation constructed assets costing $2,000,000. The weighted-average accumulated expenditures on these assets during 2012 was $600,000. To help pay for construction, $880,000 was borrowed at 10% on January 1, 2012, and funds not needed for construction were temporarily invested in short-term securities, yielding $18,000 in interest revenue. Other than the construction funds borrowed, the only other debt outstanding during the year was a $1,000,000, 10-year, 9% note payable dated January 1, 2006. What is the amount of interest that should be capitalized by Bass during 2012? a.$120,000. b.$60,000. c.$116,800. d.$188,800.

(888,000*.1)+(320.000*.09)=116,800 (DON'TUNDERSTAND)PLEASE EXPLAIN WERE THE 320,000 COMES FROM???????