On December $31,2024,$ TB Inc. borrowed $$1,800,000$ at $11\%$ payable annually to finance the construction of a new building. In $2025,$ the company made the following expenditures related to this building: April $1,$ $$583,000$; July $1,$$$845,000$; and October $1,$$$769,000.$ The building was completed in February $2026.$

Additional information is provided as follows:

Other Debt Outstanding:

$10-$year, $10\%$ bond, December $31,2018,$ interest payable annually $$8,300,000$

$15-$year, $9\%$ note, December $31,2012,$ interest payable annually $$3,300,000$

Interest Revenue of $$8,460$ earned in $2025.$

Required: Compute the following.

a$.$ Compute the total weighted$-$average accumulated expenditure.

$$

b$.$ Compute the avoidable interest.

$$

c$.$ Compute the actual interest.

$$

Required: Prepare the journal entry to record the capitalization of interest and the recognition of interest expense, if any, at December $31,2025.$ If $"$No Entry" is needed, please indicate $"$No Entry".

$\backslash$table$[[$Reference:$,$Account Title,,Debit:,Credit:$],[($d$)\frac{12}{31}\frac{?}{25},$Construction in Progess,,$198000,$type your answer...$],[$Interest Expense,$($imil$),$type your answer...,$198000],[$No Entry,,type your answer...,type your answer...$]]$