On January 1, 2023, Riverbed Corporation erected a drilling platform at a cost of 55,514,600. Riverbed is legally required to domantie and remove the platform at the end of its 6 year useful life, at an estimated cost of $959.500. Riverbed estimates that 70 s of the cost of dismantling and removing the platform is caused by acquiring the asset itself, and that the femaining 300 of the cost is caused by using the platform in production. The present value of the increase in asset retirement obligation related to the production of oil in 2023 and 2024 was $32,651 and $35,263, respectively. The estimated residual value of the drilling platform is zero, and giverbed uses straight-line depreclation. Riverbed prepares financiat statements in accordance with IFRS. Click here to view the factor table Prepare the journal entries to record the acquisition of the drilling platform and the asset retirement obligation for the platform on January 1.2023. An appropriate interest or discount rate is 8%. Use (1) factor Table A.2. (2) a financial calculator, or (3) Excil function PV in your calculations, (Round factor values to 5 decimal places, e.s. 1.25124 and final answers to 0 decimal places, eg 5.275 . Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entrier before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.). Account Titles and Explanation Debit Credit Depreciation Expense Accumulated Depreciation - Drilling Platform (To record depreciation expense) (Torecord interest expense) (Torecord production of oil inventory) (d) The parts of this question must be completed in order. This part will be available when you complete the part above. (e1) The parts of this question must be completed in order, This part will be available when you complete the part above. (e2) The parts of this question must be completed in order. This part will be available when you complete the part above