On December 31, 2021. Whispering Group borrowed HK $3,840,000 at 12% payable annually to finance the construction of a new building In 2022, the company made the following expenditures related to this building: March 1, HK $460,800, June 1, HK\$\$68,000; July 1. HK $1.920,000; December 1. HK $1,536,000. Additional information is provided as follows. (a) 6. Your answer is incorrect. Determine the amount of borrowing cost to be copitalized in 2022 in relation to the construction of the building (Round answer to 0 decimal places, es. 5,275. The amount of borrowing cost HKs