On December 31,2024, Sheffield Inc. borrowed $4.020,000 at 13% payable annually to finance the construction of a new building. In 2025, the company made the following expenditures related to this building: March 1, $482,400 : June 1, $804,000; July 1 , $2,010,000; December 1, \$2,010,000. The building was completed in February 2026. Additional information is provided as follows. Prepare thejournal entry to record the capitalization of interest and the recognition of interest expense, if any, at December 31 , 2025. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tittes and enter O for the amounts. List all debit entries before credit entries.)