On 1 October 20X1,Bash Co borrowed $6m for a term 0f one year,exclusively to finance the construction of a new piece of production equipment.The interest rate on the loan is 6% and is payable on maturity of the loan.The construction commenced on 1 November 20X1 but no construction took place between 1 December 20X1 to 31 January 20X2 due to employees taking industrial action.The asset was avaliable for use on 30 September 20X2 having a construction cost of $6m. What is the carrying amount of the production equipment in Bash Co's statement of financail position as at 30 September 20X2?