this is the (A) section of the question

Prepare the journal entries needed on the books of Blue Company at each of the following dates. (Credit account titles are outomatically indented when amount is entered. Do not indent manualiy. If no entry is required, select "No Entry" for the occount tites and enter 0 for the amounts) (1) July 31, 2020. (2) Nevember 1.2020. (3) December 31, 2020. On July 31, 2020. Blue Company engaged Minsk Tooling Company to construct a special-purpose plece of factory machinery Construction begun immediately and was completed on November 1. 2020. To help finance construction, on July 31 Blue issued a $301,200,3-year, 12.5 note payable at Netherlands National Bank, on which interest is payable each July 31.$195,200 of the proceeds of the note was paid to Minsk on July 31: The remainder of the proceeds was temporarily invested in short-term marketable securities (trading securities) at 10\%( until November 1. On November 1, Blue made a final \$106,000 payment to Minsk. Other than the note to Netherlands, Blue's only outstanding liability at December 31,2020 , is a $30,300,8%-year note payable, dated January 1. 2017, on which interest is payable each Dpcember 31 (a) Your answer is correct. Calculate the interest revenue. weighted-average accumulated expenditures, avoidable interest, and total interest cost to be capitalized during 2020