Sibila Company is constructing a building Construction began in 2020 and the building was completed 12/31/20 Sibila made payments to the construction company of $3,000,000 on 7/1, $6,600,000 on 9/1, and $6 000,000 on 12/31 Weighted average accumulated expenditures were $3,150,000 $3,700,000 $9,600,000 $15,600,000