SUBI On January 1, 2018, Dreamworld Co. began construction of a new warehouse. The building was finished and ready for use on September 30, 2019. Expenditures on the project were as follows A January 1, 2018 $307,000 September 1, 2018 December 31, 2018 $459,000 $459,000 March 31, 2019 $459,000 September 30, 2019 $307,000 Dreamworld had $5,300,000 in 13% bonds outstanding through both years. Dreamworld's average accumulated expenditures for 2018 was: Multiple Choice $536,750. $307,000.