Bramble Corp. erected and placed into service an offshore oil platform on January 1,2023 , at a cost of $8 million. Bramble is legally required to dismantle and remove the platform at the end of its 9 year useful life. Bramble estimates that it will cost $0.8 million to dismantle and remove the platform at the end of its useful life and that the discount rate to use should be 7%. Assume that the increase in the asset retirement obligation in 2023 related to the production of oil in 2023 was $56,782. (a) Prepare any necessary entry to record the increase in the asset retirement obligation at December 31, 2023, assuming that Bramble follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) List of Accounts Attempts: unlimited (b) The parts of this question must be completed in order. This part will be available when you complete the part above