On January 1, 2021, Rolanda Hooch Inc. began construction of a new quidditch stadium. The stadium was finished and ready for use on September 30, 2022. Expenditures on the project were as follows: January 1, 2021 $ 245,000 September 1, 2021 $ 354,000 December 31, 2021 $ 354,000 March 31, 2022 $ 354,000 September 30, 2022 $ 245,000 Hooch borrowed $768,000 on a construction loan at 9% interest on January 1, 2021. This loan was outstanding throughout the construction period. The company had $4,590,000 in 9% bonds payable outstanding in 2021 and 2022. What were Hooch's average accumulated expenditures for 2021?