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Swifty Corporation is constructing a building. Construction began on January 1 and was completed on December 31. Expenditures were $6380000 on March 1, $5270000 on June 1, and $8350000 on December 31. Swifty Corporation borrowed $3240000 on January 1 on a 5-year, 12% note to help finance construction of the building. In addition, the company had outstanding all year a 10%, 3-year $6380000 note payable and an 11%, 4-year, $12650000 note payable. What is the actual interest for Swifty Corporation? $2418300 $2453940 $2029500 $937879 A machine cost $1368000, has annual depreciation of $228000, and has accumulated depreciation of $1083000 on December 31, 2020. On April 1, 2021, when the machine has a fair value of $313500, it is exchanged for a machine with a fair value of $1539000 and the proper amount of cash is paid. The exchange had commercial substance. The gain to be recorded on the exchange is $57000 $171000 $0 $85500