On December 31,2024 , Shetheld toc, borrowed $4,020,000 at 131 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, Nune 1, $804,000; July 1. \$2.010,000; Desember 1.52.010.000, The bailding was complsted in February 2026. Alditional information is provided as follows. (a) Your answer is correct. Determine the amount of interest to be capitalited in 2025 in relation to the construction of the building. The amount of interest 5 Prepare the journal entry to record the capitalization of interest and the recognition of interest expense. if any, at December 31. 2025. (Credit occount tities are cutomatically indented when amount is entered. Do not indent manually. If no entry is required, select "Wo Entry" for the occount tities and enter ofor the amounts. List oll deblt entries before credit entries.)