On July 31, 2017, Grouper Company engaged Minsk Tooling Company to construct special-purpose piece of factory machinery. Construction was begun immediately and was completed on November 1, 2017. To help finance construction, on July 31 Grouper issued a $320, 400, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31. $211, 400 of the proceeds of the note was paid to Minsk on July 31. The remainder of the proceeds was temporally invested in short-term marketable securities (trading securities) at 10% until November 1. On November 1, Grouper made a final $109,000 payment to Minsk. Other than the note to Netherlands, Amsterdam's only outstanding liability at December 31, 2017, is a $31, 100, 8% 6-year note payable, dated January 1, 2014, on which interest is payable each December 31. Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2017