On February 1, 2026, GreenBuild Inc. contracted Blue Builders to construct a new sustainable office complex for $6,000,000. GreenBuild made payments for the construction as follows: April 1, $1,200,000, June 1, $1,800,000, and December 31, $3,000,000. The construction was completed, and the office complex was ready for occupation on December 31, 2026. GreenBuild had the following outstanding debt as of December 31, 2026:
i) A 9% four-year note to finance construction of the office complex, dated December 31, 2025, with interest payable annually on December 31. Principal amount: $3,000,000.
ii) A 7% six-year note payable, dated December 31, 2024, with interest payable annually on December 31. Principal amount: $2,000,000.

Required:
i) Determine the amount of interest to be capitalized in 2026 in relation to the construction of the office complex.
ii) Prepare journal entries for GreenBuild Inc. during 2026.