Anderson Aggregates Limited, $($AAL$)$ is a privately$-$owned construction materials company that supplies the construction industry in the GTA. ABC received preliminary permission to operate an open pit gravel site on the escarpment last year and has cleared the land to expose the limestone deposit. As of June $1,2020,$ the final permits were issued by the local municipality.

The permits include a legal requirement to remediate the site with high quality fill and topsoil when the site is exhausted in $18$ years. ABC estimates that the cost of remediation in $18$ years will be $$13,000,000.$ ABC has a December $31$ year end. Their relevant cost of funds is $3\%$ and the firm uses straight line depreciation.

$1.$Provide the journal entries related to the permits issued by the municipality throughout fiscal $2020.$

$2.$In its first month of operations in June $2020,$ ABC $\text{'}$s new site sold $13,000$ tonnes of crushed gravel at $$28$ and $1,500$ tonnes of clear gravel at $$90.$ HST at $13\%$ was charged on every sale. Provide the journal entry to record the June sales. Note that all sales were on credit with established customers. Ignore any cost of sales.

$***$ This question requires a PV of the cost and it's a Asset Retirement obligation question. Please keep that in mind when answering.