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 $307,000 $459,000 $459,000 $459,000 $307,000 Dreamworld had $5,300,000 in 13% bonds outstanding through both years. Dreamworld's capitalized interest in 2021 was