On January 1, 2025, EcoTech Solutions entered into a contract with GreenBuilders to construct a new energy-efficient factory for $5,500,000. EcoTech made payments for the construction as follows: March 1, $1,100,000, May 1, $1,650,000, and December 31, $2,750,000. The construction was completed, and the factory was ready for operation on December 31, 2025. EcoTech had the following outstanding debt as of December 31, 2025:
i) A 10% three-year note to finance construction of the factory, dated December 31, 2024, with interest payable annually on December 31. Principal amount: $3,000,000.
ii) A 8% five-year note payable, dated December 31, 2023, with interest payable annually on December 31. Principal amount: $2,000,000.

Required:
i) Determine the amount of interest to be capitalized in 2025 in relation to the construction of the factory.
ii) Prepare journal entries for EcoTech Solutions during 2025.