5. On October 1, 2023, GreenBuild Inc. contracted Blue Builders to construct a new sustainable office complex for $4,000,000. GreenBuild made payments for the construction as follows: December 1, $800,000, February 1, $1,200,000, and December 31, $2,000,000. The construction was completed, and the office complex was ready for occupation on December 31, 2023. GreenBuild had the following outstanding debt as of December 31, 2023:
   i) A 11% three-year note to finance construction of the office complex, dated December 31, 2022, with interest payable annually on December 31. Principal amount: $1,500,000.
   ii) A 7% six-year note payable, dated December 31, 2021, with interest payable annually on December 31. Principal amount: $900,000.
   iii) 12% ten-year bonds issued on December 31, 2019, with interest payable annually on December 31. Principal amount: $600,000.

   Required:
   i) Determine the amount of interest to be capitalized in 2023 in relation to the construction of the office complex.
   ii) Prepare journal entries for GreenBuild Inc. during 2023.