On July 31, 2022, Shamrock 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 Shamrock issued a $424,000, 3-year, 12% note payable at Wellington National Bank, on which interest is payable each July 31. On July 31, $318,000 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 9% until November 1. On November 1, Shamrock made a final $106,000 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 $ eTextbook and Media List of Accounts