Champion Company had the following outstanding loans during 201 and 202. The entity began the self-construction of a new building on January 1,20x1 and the building was completed on June 30,202. The following expenditures were made: Q1. What is the capitalizable borrowing cost for 20x1 ? Q2. What is the cost of the new building as of December 31,201 ? Q3. What is the capitalizable borrowing cost for 202 ? Q4. What is the cost of the new building as of December 31,202