18 points Question 6 The following information is given Oil platform Estimated dismantling Estimated useful life (years) % of ARO due to asset acquisition Discount rate Increase in obligation due to production Actual dismantling cost erected January 1, 2017 and must be dismantled at en $ 900,000 cost (ARO) 5 80% 10% 50,000 Instructions: Prepare the journal entries under IFRS for a) Asset retirement obligation (ARO) on Jan 1, 2017 b) Amortization of ARO for 2017 c) Interest of ARO for 2017 d) Increase in ARO due to production for 2017 e) Interest of ARO for 2018 t Settlement of ARO at end of useful life Date Account b)