Assume the company estimates that an additional future restoration cost of $1,000,000 occurs as a result of activities during 2023. This cost is associated with the use of the rollercoasters and is to be recorded at the end of 2023. The journal entry under IFRS requirements would be Question 15Answer a. Dr. PPE $311,800; Cr. Asset Retirement Obligations $311,800 b. Dr. COGM/inventory $330,513; Cr. Asset Retirement Obligations $330,513 c. Dr. COGM/Inventory $311,800; Cr. Asset Retirement Obligations $311,800 d. Dr. Inventory $330,513; Cr. COGS $330,513 e. Dr. PPE $330,51.