I need to prepare a three line journal entry to record the capitalization of interest and the recognition of interest expense on December 31, 2025.

On December 31,2024 , Coronado Inc, borrowed $3,720,000 at 13% payable annually to finance the construction of a new building In 2025, the company made the following expenditures related to this building: March 1, $446,400; June 1, $744,000; July 1 . $1,860,000; December 1,$1,860,000. The building was completed in February 2026. Additional information is provided as follows. Prepare the journal entry to record the capitalization of interest and the recognition of interest expense, if any, at December 31. 2025. (Credit accoumt titles are automaticolly indented when amount is entered. Do not indent manuafly, If no entry is required, select "No Entry" for the occount titles ond enter ofor the amounts. List all debit entries before credit entries.)