On July 31, 2020, Martinez 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 Martinez issued a $300,000, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31. $210,000 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, Martinez made a final $90,000 payment to Minsk. Other than the note to Netherlands, Martinez's only outstanding liability at December 31, 2020, is a $31,100,8%, 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 $