On January 1. 2016. Dreamworld Co began construction of a new warehouse. The building was finished and ready for use on September 30. 2017 Expenditures on the project were as follows: Dreamworld had $6, 200,000 in 12% bonds outstanding through both years. The average accumulated expenditures for 2017 by the end of the construction period was. $1.3S8.800 $2, 114,000 $1, 682, 800 $1, 056,000