On 1/1/2022, the North Oil Company agreed with cuck Arabian Gulf Contracting Company to build Tuffah A sea bridge connecting land and one oil well At a cost of 500,000 dinars, the construction was completed On 12/31/2022. It was an oil company North to pay the following amounts for construction the bridge: 50,000 dinars on 1/1/2022 300,000 dinars on 1/5/2022 150,000 dinars on 10/1/2022 And on 12/31/2022 the existing debts were The North Oil Company is as follows: - A loan of 200,000 dinars, with interest (Quarterly compounding) at a rate of 12% annually Obtained on 1/1/2019 specially To create a bridge and worth a loan with em Interest on 12/31/2022. A long-term payable note maturing after 8 Years resulting from borrowing 250,000 dinars Done on 1/1/2022 with a simple interest of 10% annually. A loan obtained on 1/1/2019 in the amount of 150,000 dinars, with a simple interest 13 Annually due after 4 years. The company financed the construction of the bridge from previous loans and used the surplus from the loans to finance its operations other. Required: Calculate the required borrowing costs Capitalized on bridge account as per requirements International Accounting Standard No. (23).