On April 1, 2020, Dalinar Company began construction on a new distribution warehouse. Construction was completed on December 31, 2020, at which time the building was placed in service. Dalinar made an initial payment toward construction on April 1, 2020 of $240,000 and made additional payments $30,000 every two months thereafter, beginning on June 1 and continuing through December 1. A final payment of $100,000 was made on December 31 at the completion of construction. Dalinar borrowed $150,000 at 4% on April 1 to partially finance the previously mentioned payment on that date. All other construction costs were paid using cash on hand.

The only other liability currently owed by Dalinar is a long-term, $120,000 note payable with principal due on December 31, 2024. The long-term note was issued at face-value, has a stated rate of 6%, and has interest payable annually every 12 months at October 31. At the time the note was issued, the market rate for similar notes was 6%.

What are the weighted average accumulated expenditures for the year?

What is Dalinar's capitalized interest on specific debt?

What is Dalinar's capitalized interest on non-specific debt?