On July $\mathrm{31,\; 2017}017,$ Amsterdam Company engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction was begun immediately and was completed on November $30,2017.$ To help finance construction, on July $31$ Amsterdam issued a $$80,000,3$ year, $11\%$ notes payable, on which interest is payable each July $31.$ In addition, the company had outstanding all year a $8\%,3-$year, $$100,000$ note payable and a $10\%,4-$year, $$150,000$ note payable. Interests on both$\mathrm{ 8}\%$ and $10\%$ note payables are payable each December $31.$ Amsterdam made payments to Minsk of $$240,000$ on July $31$ and $$120,000$ on October $1.$

a$.$ Calculate weighted$-$average accumulated expenditures avoidable interest, and total interest cost to be capitalized during $2017.$

b$.$ Prepare the journal entries needed on the books of Amsterdam Company at each of the following dates $($July $31,$ October $1,$ and December $31).$