On July 31, 2022. Blue Company engaged Duval Tooling Company to construct a special purpose piece of factory machinery Construction began immediately and was completed on November 1, 2022. To help finance construction, on July 31 Blue issued a $368,000, 3-year, 12% note payable at Wellington National Bank, on which interest is payable each July 31. On July 31, $276,000 of the proceeds of the note was paid to Duval. 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 $92,000 payment to Duval. (a) Calculate the interest expense, interest revenue and total borrowing cost to be capitalized during 2022 Interest expense $ Interest revenue $ Total borrowing cost $ Textbookand Media D G ENG F F2 BUSC