Messersmith Company is constructing a building. Construction began January 1 , 2020 and the building was completed 12/31/20. Messersmith made payments to the construction company of $3,000,000 on 7/1,$6,300,000 on 9/1, and $6,000,000 on 12/31. Weighted-average accumulated expenditures were $3,600,000$3,075,000$9,300,000$15,300,000