I would appreciate your help with these questions please!

Blue Company is constructing a building. Construction began on February 1 and was completed on December 31 . Expenditures were $2,052,000 on March 1, $1,200,000 on June 1, and $3,003,000 on December 31. Blue Company borrowed $1,035,000 on March 1 on a 5-year, 12\% note to help finance construction of the building. In addition, the company had outstanding all year a 10\%,5-year, $2,316,000 note payable and an 11%,4-year, $3,194,000 note payable. Compute avoidable interest for Blue Company. Use the weighted-average interest rate for interest capitalization purposes. (Round weightedaverage interest rate to 4 decimal places, eg. 0.2152 and final answer to 0 decimal places, e. .5,275. Avoidable interest Crane Corporation owns machinery that cost $20,400 when purchased on July 1,2021 . Depreciation has been recorded at a rate of $2,448 per year, resulting in a balance in accumulated depreciation of $8,568 at December 31,2025 . The machinery is sold on September 1,2026, for $5,304 Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)