On 1 January 2012. Ma Berhad borrowed RM300 million to finance the construction of a special medical equipment, which was expected to take 2 years to build. Construction work of this qualifying asset commenced on 1 January 2012. Ma drew down the loan facilities in three parts in the amounts of RM100 million. RM50 million and RM150 million on 1 January 2012, 1 April 2012 and 1 July 2012 respectively. Funds used for expenditures on the construction of the property were as follows: Interest on the loan was fixed at 6% per annum. The unutilised funds were temporarily invested with a return of 3% per annum. Required: (a) Determine the borrowing costs eligible for capitalization for the year ended 31 December 2012 and consequently the cost of the property as at 31 December 2012. Prepare the journal entry to account for the borrowing costs capitalized in 2012. (b) Will your answer in (a) be different if construction work were stopped for 4 months from 1 August to 30 November 2012 due to damage caused by a flood occurred on 1 August 2012? Prepare the journal entry to account for the borrowing costs capitalized in 2012