II .On March 1 , 2012 , Donner Company began construction on an office building . The following*expenditures were incurred for construction ."DateExpenditures3 /1 /12$150 , 0004 / 1 /12200, 0005 / 1 / 12300, 00012 /31 / 12100,000The office was completed and ready for occupancy on April 1st , 2013 . To help pay forconstruction , $300 ,000 was borrowed on January 1 , 2012 , on an 896 , three - year note payable .Other than the construction note , the only debt outstanding during 2012 was :"$500, 000 , 896 , note payable*$1 . 000.000 , 6% bond payable*ACalculate average accumulatedexpenditures for 2012 :B .Calculate avoidable interest for 2012 :C .Prepare the journal entry to capitalize*