Construction of Hanna's new store began on I April 2019. The costs were incurred on the construction immediately. The store was completed on 1 January 2020 and brought into use following its grand opening on the I April 2020. Hanna issued a RM2,500,000 unsecured loan on 1 April 2019 to aid construction of the new store (which meets the definition of a qualifying asset). The loan carried an iutcrest rate of 8% per annum. Reyuired to: a) Calculate the borrowing cost capitalised. b) Summarise the presentation and disclosure required in the extract of Financial Statements for Borrowing Cust