On July 31, 2020,RiverbedCompany 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 31Riverbedissued a $284,400,3-year,10% note payable at Netherlands National Bank, on which interest is payable each July 31. $183,400of 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) at8% until November 1. On November 1,Riverbedmade a final $101,000payment to Minsk. Other than the note to Netherlands,Riverbed's only outstanding liability at December 31, 2020, is a $31,200,6%,6-year note payable, dated January 1, 2017, on which interest is payable each December 31.

How to calculate the interest revenue, weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2020.