Sheridan Company is constructing a building. Construction began in 2020 and the building was completed 12/31/20. Sheridan made payments to the construction company of $3084000 on 7/1, $6396000 on 9/1, and $5900000 on 12/31. Weighted-average accumulated expenditures were

$15380000.

$3141000.

$3674000.

$9480000.