On July 31, 2020, Blue 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 Blue issued a $301,200,3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31. \$195,200 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, Blue made a final $106,000 payment to Minsk. Other than the note to Netherlands, Blue's only outstanding liability at December 31,2020 , is a $30,300,8%,6-year note payable, dated January 1. 2017. on which interest is payable each December 31. (3) Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2020