e) Galina Construction Limited acquired a loan for $40 million on 1 January 2020 to begin the construction of a bridge. The loan was acquired from Globe Bank at a nominal interest rate of 12% and an effective interest rate of 14%. Construction did not begin on the bridge until, 1 February 2020 and was completed and ready for use on 31 December 2020. The company invested $15 million of the funds received from the bank over the period 1 January to 30 June 2020 at an interest rate of 9 %. During the months of July and September 2020 construction on the project was suspended. REQUIRED: For the year ended 31 December 2020 show the following: 1. The Statement of Comprehensive Income Extract for the year (4 marks) 2. The Borrowing cost to be capitalized on the Statement of Financial Position (6 marks)