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Swifty Furniture Started construction Of a combination cffice and warehouse building for its own use at an estimated cost of 4.420.om On January 1.2022. Swiftv expeded to complete the building by 31.2022. Swtfty has the following debt obligations outstanding during t he construction period ConstAktionloan.12% interest. payable semiannually, issued December 31.2021 Short-term Ioan- interest, payable monthly. aod principal at maturity on Mav 30.2023 Long-term loan-11% interes% Payable on January' 1 of each year P' inepa.J payable on January 1.2026 Your a rsu.cr 1.8toom 1.448000 poscxo Assume that Sv,ffty Oecen'ber 31 2022 as cost of COO period 2. 9" I 1.705 October l, the C the to 12. rates to 2 for answers to O e S