On July 31, 2020, Sage 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 Sage issued a $327,600, 3-year, 12% note payable at Netherlands National Bank, on which interest is payable each July 31. $224,600 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, Sage made a final $103.000 payment to Minsk. Other than the note to Netherlands, Sage's only outstanding liability at December 31, 2020, is a $27,400,8%, 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