Waterway Ltd. is constructing a building Construction began on February 1 and was completed on December 31. Expenditures were HK\$1,728,000 on March 1. HK\$1,152,000 on June 1, and HK\$2,448,000 on December 31. Compute Waterways averoge carning amount for borrowing cost capitalization purposes. Average carrying amount HKS