On July 31, 2017, Marigold Company engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction was begun immediately and was completed on November 1, 2017. To help finance construction, on July 31 Marigold issued a $306,000, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31. $204,000 of the proceeds of the note was paid to Minsk on July 31. The remainder of the proceeds was temporarily invested in short-term marketable securities (trading securities) at 10% until November 1. On November 1, Marigold made a final $102,000 payment to Minsk. Other than the note to Netherlands, Amsterdams only outstanding liability at December 31, 2017, is a $31,000, 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.

Interest Revenue?

Weighted-average accumulated expenditures?

Avoidable interest?

Total interest cost to be capitalized during 2017?