On March 1, 2022, TechSolutions Inc. contracted BuildingPros Ltd. to construct a new data center for $1,500,000. TechSolutions Inc. made payments for the construction as follows: April 1, $400,000, June 1, $600,000, October 1, $500,000. The construction was completed, and the data center was operational on November 30, 2022. TechSolutions Inc. had the following outstanding debt as of December 31, 2022:

i) 12% two-year note to finance the construction, dated March 1, 2022, with interest payable annually on December 31. Principal amount: $800,000. ii) 6% five-year note payable, dated March 1, 2019, with interest payable annually on December 31. Principal amount: $700,000.

Required: i) Determine the amount of interest to be capitalized in 2022 in relation to the data center construction. (6 marks) ii) Prepare journal entries for TechSolutions Inc. during 2022.