During $2024,$ Carlos Co$.$ constructed various assets at a total cost of $$25$ million. The weighted average accumulated expenditures on assets qualifying for capitalization of interest during $2024$ were $$8,750,000.$ The company had the following debt outstanding on December $31,2024$:

$$ $$6\mathrm{.}8$ Million, $7\mathrm{.}70\%,5-$year note for a construction loan, dated January $1,2024,$ with interest

payable annually on December $31$

$$ $$5\mathrm{.}4$ Million, $3\mathrm{.}75\%,$ ten$-$year bonds issued at par on December $31,2018,$ with interest payable annually on December $31$

$$ $$5\mathrm{.}9$ million, $6\mathrm{.}82\%,3-$year note payable, dated January $1,2022,$ with interest payable annually on December $31$

a$.$ What is avoidable interest for the year?

b$.$ What journal entry is made to pay all interest costs during $2024?$ What is the effect of this entry on total assets, liabilities, equity, revenues, expenses, and net income? Give both direction and amount

c$.$ What journal entry and effects would be made if the weighted average expenditures were

$$6,200,000$ instead of $$8,750,000?$ Assume everything else is other than WAE is the same.