On July 31, 2020, Bramble 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 Bramble 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, Bramble made a final $106,000 payment to Minsk. Other than the note to Netherlands, Bramble'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. (a) Calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2020. Interest revenue $ Weighted-average accumulated expenditures $ Avoidable interest Interest capitalized +A $ +A $