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 September 1, 2021 December 31, 2021 March 31, 2022 September 30, 2022 $336,000 $504,000 $504,000 $504,000 $336,000 Dreamworld had $6,800,000 in 10% bonds outstanding through both years. Dreamworld's average accumulated expenditures for 2021 was: Multiple Choice $672,000. $504,000 $336,000. $588,000