it is not drilling platform!! only need the account title

Pronghorn Corp. erected and placed into service an offshore oil platform on January 1, 2023, at a cost of $11 million. Pronghorn is legally required to dismantle and remove the platform at the end of its 9 year useful life. Pronghorn estimates that it will cost $1.1 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 $62,986. (a) Your answer is partially correct. Prepare any necessary entry to record the increase in the asset retirement obligation at December 31, 2023, assuming that Pronghorn 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.) Accounts Payable Accounts Receivable Accretion Expense Accrued Liabilities Accumulated Depreciation - Buildings Accumulated Depreciation - Drilling Platform Accumulated Depreciation - Equipment Accumulated Depreciation - Land Improvements Accumulated Depreciation - Mineral Resources Accumulated Depreciation - Oil Tanker Depot Asset Retirement Obligation Bonus Expense Bonus Payable Buildings Cash Cost of Goods Sold CPP Contributions Payable Current Tax Expense Deposits Depreciation Expense Dividends Dividends Payable Drilling Platform El Premiums Payable Employee Benefit Expense Employee Income Tax Deductions Payable Equipment Estimated Inventory Returns Estimated Liability for Premiums Extraction Rights Freight-In Furniture and Fixtures Gain on Settlement of ARO GST Payable GST Receivable Health Insurance Premiums Payable HST Payable HST Receivable Income Tax Expense Income Tax Payable Income Tax Receivable Interest Expense Interest Income Interest Payable Interest Receivable Inventory Inventory of Premiums Inventory or Accumulated Impairment Losses Land Improvements Liability for Environmental Clean-up Liability for Guarantee Liability to Affiliated Company Litigation Expense Litigation Liability Loss Due to Environmental Clean-up Loss on Expropriation Loss on Guarantee Loss on Settlement of ARO Materials, Cash, Payables Mineral Resources No Entry Notes Payable Notes Receivable Oil Tanker Depot Parental Leave Benefits Payable Payroll Tax Expense Payroll Taxes Payable Premium Expense Premium Liability Prepaid Expenses Property Tax Expense Property Tax Payable PST Payable Purchase Discounts Purchase Discounts Lost Purchase Returns and Allowances Purchases Refund Liability Rent Expense Rent Payable Rent Revenue Retained Earnings Returnable Deposits Returned Inventory Salaries and Wages Expense Salaries and Wages Payable Sales Returns and Allowances Sales Revenue Sales Tax Payable Service Revenue Sick Pay Wages Payable Subscriptions Revenue Supplies Expense Trucks Unearned Rent Revenue Unearned Revenue Unearned Subscriptions Revenue Unearned Warranty Revenue Union Dues Payable Vacation Wages Payable Vehicles Warranty Expense Warranty Liability Warranty Revenue