Adventure Explorations purchased the oil and gas mineral rights to mine a new site in Alberta. Heavy mining equipment was purchas ed to begin operations at the site. Details of the mining ass ets are as follows: Adventure Explorations' year-end is December 31st. The company applies the straight-line method of amortization to all mining assets including int angibles. Required 1. Record the amortization expense at December 31,2023 on the mining ass ets, including the mineral rights. 2. Rec ord the disposal of the mining assets assuming the mine was closed on October 31,2026