A building was constructed last year for Agro Co. for use as a production facility. Construction began on January 1 and was completed on December 31. The payments to the contractor were as follows. Date Payment 1/1 $500,000 4/1   600,000 8/1   800,000 10/1   500,000 To finance construction of the building, a $850,000, 10% construction loan was taken out on January 1. The loan was repaid on December 31. The firm had two sources of general debt:  $600,000 note payable, 9% annual interest, and $800,000 par value bonds

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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  1. A building was constructed last year for Agro Co. for use as a production facility. Construction began on January 1 and was completed on December 31. The payments to the contractor were as follows.

Date

Payment

1/1

$500,000

4/1

  600,000

8/1

  800,000

10/1

  500,000

To finance construction of the building, a $850,000, 10% construction loan was taken out on January 1. The loan was repaid on December 31. The firm had two sources of general debt:  $600,000 note payable, 9% annual interest, and $800,000 par value bonds, 7.5% annual interest.

Determine the amount of interest to be capitalized.

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