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: Dreamworld had $6,200,000 in 12% bonds outstanding through both years. Dreamworld's capitalized interest in 2021 was: Multiple Choice $68,640. $39,360. $58,800. $78,720