Egya Ltd began the construction of an item of property on $1$ July $2017$ which was completed on $31$ March $2018.$ A cost of GH$32$m was capitalised. This included GH$256$m$,$ being a full $12$ months$$ interest on a GH$256$m $10\%$ loan taken out specifically for this construction. On completion, the property has a useful life of $20$ years. Egya Ltd also recorded GH$04$m in operating expenses, representing depreciation on the asset for the period from $31$ March $2018$ to $30$ June $2018.$

Required: Explain with relevant calculations how the above transaction should have been accounted for by Egya.