On Junel, 2019, Sun Construction began construction of a new building for its use. The building was finished and ready for use on May31, 2021. Expenditures for the construction were as follows: Cost of land paid in June, 2019 $1,800,000 September 1/2019 600,000 December 31, 2019 800,000 march 31, 2020 395,000 May 31,2020 375,000 November 1, 2020 562,500 January 31,2021 37,806 April 30,2021 148403 Sun Construction borrowed $700,000 on a construction loan at 5% interest on June1.2019. This loan was outstanding during the construction period. The company also had the following outstanding loan during the period: $7.000.000.76% bonds $.5.000.000.4% mortgage Required 1-Compute the amount of capitalize interest, if any, in December31, 2019, 2020 and 2021. 2-Journalize the entries in December31, 2019, 31/12/2020.31/05/2021 (assuming the company use straight line method for depreciation with 50 years' useful life and no salvage value)