4. King Company began constructing a building for its own use in January 2018. During 2018 King incurred interest of Dh60,000 on specific construction debt and Dh12.000 on other borrowings. Interest computed on the weighted-average amount of accumulated expenditures for the building during 2018 as Dh50,000. Required: a) What amount of interest should King capitalize? b) Prepare the journal entry to record payment of the interest. (2 marks)