4(a) On January 1, 2017, the Masih Manufacturing Company began construction of a building to be used as its office headquarters. The building was completed on September 30, 2018. Expenditures on the project were as follows: January 3, 2017 March 1, 2017 June 30, 2017 October 1, 2017 January 31, 2018 April 31, 2018 August 31, 2018 RM1,000,000 600,000 800,000 600,000 270,000 585,000 900,000 On January 1, 2017, the company obtained a RM3 million construction loan with a 10% interest rate. The company's other interest bearing debt included two long term notes of RM4,000,000 and RM6,000,000 with interest rates of 6% and 8%, respectively. Both notes were outstanding during all 2017 and 2018. Interests were paid annually on all debts. The company's financial year end is December 31. Required: (i) Identify the amount of interest that Masih Manufacturing should capitalise in 2017 and 2018, using the weighted average interest method. (5 marks) (ii) Determine the total cost of the building. (2 marks) (iii) Identify the amount of interest expense that will appear in 2017 and 2018 Statement of Profit or Loss. (3 marks) (iv) Define 'qualifying assets' and borrowing cost as stated in MFRS 123. (3 marks) (Sub-total 13 marks)