A) Henry Oil Co. constructed an oil pipeline that was completed at the end of 2020. It estimates (at the end of 2020) that in 15 years when the pipeline will be decommissioned, it will need to pay $16 million in dismantling costs. Henry usos a 5% discount rate. Prepare the relevant journal entries for 2020 and 2021 under IFRS for Henry relating to the dismantling costs. B) In 2020, an employee informs SMU Co. that he will be taking 6 months parental leave. This will cost SMU $1,200 a month. At the end of 2020, the employee has completed 2 months leave and has been paid $2,400. Prepare the relevant journal entries for 2020 for SMU