On January 1, 2020, ABC Company began construction of a building to be used as its warehouse. The building was completed on November 1, 2021. Expenditures for the project during 2020 were as follows: January 1, 2020 April 1, 2020 July 1, 2020 October 1, 2020 900,000 700,000 650,000 840,000 On January 1, 2020, ABC Company obtained a $1,000,000 construction loan with 10% interest rate payable in 5 years. The Company's other debts included a note of $2,000,000 at 11% interest rate for 3 years and a bond of $4,000,000 at 8% interest rate for 10 years. Instructions: A. Calculate the weighted average amount of accumulated expenditures for the building at December 31, 2020. B. Calculate the amount of interest that ABC Company should capitalize in 2020