On July 31, 2020, Blossom Company engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction begun immediately and was completed on November 1, 2020. To help finance construction, on July 31 Blossom issued a $326,400, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31 . $217,400 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, Blossom made a final $109,000 payment to Minsk. Other than the note to Netherlands, Blossom's only outstanding liability at December 31,2020 , is a $31,400,8%,6-year note payable, dated January 1,2017, on which interest is payable each December 31. Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be ranitalized du uring 220 Prepare the journal entries needed on the books of Blossom Company at each of the following dates. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (1) July 31, 2020. (2) November 1, 2020. (3) December 31, 2020