On 1/1/2022, the North Oll Compary agreed with Arabian Gulf Contracting Company to build A sea bridge connecting land and one oll well At a cast 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 \begin{tabular}{|c|} \hline 50,000 dinars on 1/1/2022 \\ \hline 300,000 dinars on 1/5/2022 \\ \hline 150,000 dinars on 10/1/2022 \\ \hline \end{tabular} And on 12/31/2022 the existing debts were The North Oel Company is as follows: - A loan of 200,000 dinars, with interest (Quartedly compounding) at a rate of 12% annualy Obtained on 1/1/2019 specially To create a bridge and worth a loan with 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% annualy. A loan obtained on 1/1/2019 in the amount y 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)