please help me answer these questions

The following scenario relates to questions 231-235 Apex received a $10 million 6% loan on 1 April 20X7. The loan will be redeemable at a premium which means the loan has an effective finance cost of 7.5% per annum. The loan was specifically issued to finance the building of a new store. Construction of the store commenced on 1May207 and it was completed and ready for use on 28 February 20X8, but did not open for trading until 1 April 20X8. 231 How should the loan be treated in the financial statements of Apex for the year ended 31 March 20X8? A Present value B Fair value through other comprehensive income C Fair value through profit or loss D Amortised cost 232 Which TWO of the statements below regarding IAS 23 Borrowing Costs are correct? A Borrowing costs must be capitalised if they are directly attributable to qualifying assets B Borrowing costs should cease to be capitalised once the related asset is substantially complete C Borrowing costs must be capitalised if they are directly attributable to non-current assets D Borrowing costs may be capitalised if they are directly attributable to qualifying assets E Borrowing costs should commence to be capitalised once expenditure is being incurred on the construction of the asset 233 How much should be recorded as finance costs in the statement of profit or loss for the year ended 31 March 20X8? ,000 234 How much interest should be capitalised as part of property, plant and equipment as at 31 March 20X8? ,000 235 Apex decided that not all of the funds raised were needed immediately and temporarily invested some of the funds in April 20X7, earning $40,000 interest. How should the $40,000 be accounted for in the financial statements of Apex? A Net off the amount capitalised in property, plant and equipment B Taken to the statement of profit or loss as investment income C Taken as other comprehensive income D Deducted from the outstanding loan amount in the statement of financial position