On February 1, 2023, EcoTech Solutions entered into a contract with GreenBuilders to construct a new energy-efficient office building for $3,000,000. EcoTech made payments for the construction as follows: April 1, $600,000, June 1, $900,000, and December 31, $1,500,000. The construction was completed, and the office building was ready for use on December 31, 2023. EcoTech had the following outstanding debt as of December 31, 2023:
i) A 9% three-year note to finance construction of the office building, dated December 31, 2022, with interest payable annually on December 31. Principal amount: $2,000,000.
ii) A 7% five-year note payable, dated December 31, 2021, with interest payable annually on December 31. Principal amount: $1,000,000.

Required:
i) Determine the amount of interest to be capitalized in 2023 in relation to the construction of the office building.
ii) Prepare journal entries for EcoTech Solutions during 2023.