Problem IV:=(=13 pts) Journey Corp. began to construct a building for its use on January 1, 2023. All costs associated with the construction are being debited to an account called \"Construction-in- Progress.\" The construction will take approximately 24 months. Weighted-average expenditures for 2023 have already been determined to be $8,000,000. The company has one specic, as well as two non-specic loan borrowings. Details are as follows: Specic Loan Borrowing: $2,000,000 loan at 2% taken out 1f12'2023 and due in 2025. Non-specific Borrowings: 0 Note #1: $5,000,000 at 9%. This loan was outstanding for all of 2023 and is due in 2024. 0 Note #2: $4,000,000 at 12%. This loan was outstanding for all of 2023 and is due in 2025. Part A: What dollar portion of the interest on all loans should be capitalized in 2023? Important: Round interest rates to two decimal places when expressed as a percentage (ex. .1 14321 = 11.43%) (10 pts) Answer: 95 (w for calculations is on the next page) Calculations: Part B: If the company has already accrued and paid the 2023 interest costs on these three loans by debiting \"Interest Expense\" and crediting \"Cash\