on december $31,2024,$ sheffield inc. borrowed $$1,440,000$ at $13\%$ payable annually to finance the construction of a new building. in $2025,$ the company made the following expenditures related to this building: june $1,$ $$576,000$; july $1,$ $$864,000$; september $1,$ $$1,728,000$; december $1,$ $$864,000.$ the building was completed in april $2026.$ additional information is provided as follows: $1.$ other debt outstanding $10$year $11\%$ bond dates december $31,2018,$ interest payable annually $$14,400,00015$ year $13\%$note fated december $31,2012$ interest payable annually $$3,600,0002.$ interest revenue earned in $2025$ $$8640$

prepare the journal entry to record the xapitalization of interest and the recognition of interest expense, if any, at december $31,2025$