Mendenhall Corporation finished constructing a building on March 31, 2014 at a cost of $10,000,000. Average accumulated expenditures (WAAE) were $4,000,000, actual interest incurred was $600,000, and avoidable interest was $300,000. If the salvage value is $800,000 and the useful life is 40 years, prepare the journal entry to record the first year depreciation using the straight-line method