On Jan 1, 2023, Gillen Corp. purchased a helium extraction plant from ExxonMobil. Helium is extracted from natural gas and used in cooling MRI equipment, welding, and pharmaceuticals well beyond filling balloons at Party City. To acquire the fully functioning plant, Gillen put $10 million down and signed a $55 million noninterest bearing note held by the seller, with the first payment of five $11 million payments on December 31, 2023. Based on the level of risk and Gillen's credit status, Gillen's CFO used an imputed interest rate of 9% for the note. The CFO also ascribed a useful life of 15 years to the plant, with an understanding that that Gillen would face clean-up costs at the end of the life of $10 million. Further, Gillen uses straight-line depreciation for all its assets. A. Record the purchase. B. Prepare the amortization table for the note, complete with journal entries for column headers as necessary. Excel is acceptable here. C. Account for the future clean-up costs. If no accounting is required, state "not needed." D. Record all necessary entries for 2024. E. In 2028, Gillen's accounting staff had reason to believe that helium production plant would have a total life of 20 years. What entries would be needed on Gillen's books to deal with this? If no entries would be needed, state "no entry."