A Limited embarked on the construction of a building on 1 January 2021. The construction costs were paid as follows: 1 January 2021 R200 000 1 April 2021 R150 000 1 July 2021 R250 000 1 October 2021 R300 000 The construction was completed on 30 November 2021. The construction was financed as follows: An average overdraft facility of R1 000 000 for the year. The interest incurred on the overdraft was R120 000 for the year. Interest is compounded on a quarterly basis. A loan raised specifically for this project o R800 000 raised on 1 July 2021 at 10% per annum, compounded on a quarterly basis; and o Surplus funds on specific loans were invested at 6% per annum, compounded on a quarterly basis. Required: Provide all journal entries of A Limited relating to interest for the year ended 31 December 2021.