On January 1, 2021, Dreamworld Co. began construction of a new warehouse. The building was finished and ready for use on September 30, 2022. Expenditures on the project were as follows: January 1, 2021 $340,000 September 1 2021 $510,000 December 31, 2021 $510,000 March 31, 2022 $510,000 September 30, 2022 $340,000 Dreamworld had $7,000,000 in 14% bonds outstanding through both years The average accumulated expenditures for 2022 by the end of the construction period was Muple Choice $105,000 $2.210.000 $1771400 $1431400 A