On January 1, 2018, Dreamworld Co. began construction of a new warehouse. The building was finished and ready for use on September 30, 2019. Expenditures on the project were as follows: January 1, 2018 September 1, 2018 December 31, 2018 March 31, 2019 September 30, 2019 $327,000 $489,000 $489,000 $489,00 $327,eee Dreamworld had $6,300,000 in 10% bonds outstanding through both years. Dreamworld's capitalized interest in 2018 was