Swifty Corporation constructed a building at a cost of $13550000. Weighted-average accumulated expenditures were $5520000, actual interest was $558000, and avoidable interest was $286000. If the salvage value is $1150000, and the useful life is 40 years, depreciation expense for the first full year using the straight-line method is

$317150.

$345900.

$455150.

$324300.

Waterway Industries is constructing a building. Construction began in 2020 and the building was completed 12/31/20. Waterway made payments to the construction company of $3048000 on 7/1, $6324000 on 9/1, and $5970000 on 12/31. Weighted-average accumulated expenditures were

$3632000.

$9372000.

$15342000.

$3105000.