19. On January 1, 2023, GreenScape Inc. contracted EcoBuilders to construct a new eco-friendly park for $2,500,000. GreenScape made payments for the construction as follows: March 1, $500,000, June 1, $700,000, and December 31, $1,300,000. The construction was completed, and the park was ready for use on December 31, 2023. GreenScape had the following outstanding debt as of December 31, 2023:
    i) A 10% three-year note to finance construction of the park, dated December 31, 2022, with interest payable annually on December 31. Principal amount: $1,500,000.
    ii) A 8% five-year note payable, dated December 31, 2021, with interest payable annually on December 31. Principal amount: $900,000.
    iii) 9% ten-year bonds issued on December 31, 2019, with interest payable annually on December 31. Principal amount: $800,000.

    Required:
    i) Determine the amount of interest to be capitalized in 2023 in relation to the construction of the park.
    ii) Prepare journal entries for GreenScape Inc. during 2023.