please answer the last part

During 2024, Bramble constructed a small manufacturing facility specifically to manufacture one particular accessory. Bramble paid the construction contractor $5,251,000 cash (which was the total contract price) and placed the facility into service on January 1. 2025. Because of technological change, Bramble anticipates that the manufacturing facility will be useful for no more than 10 years. The local government where the facility is located required that, at the end of the 10 -year period, Bramble remediate the facility so that it can be used as a community center. Bramble estimates the cost of remediation will be $453,300. Bramble uses straight-line depreciation with $0 salvage value for its plant asset and a 12% discount rate for asset retirement obligations. Prepare the journal entries to record the January 1,2025, transactions. Use the Plant Assets account for the tanker depot. (Credit. account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round present value factor calculations to 5 decimal places, eg. 1.25124 and final answers to O decimal places e.g. 5.125.) Prepare adjusting entries to record depreciation and accretion expense on December 31, 2025. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, eg. 5.125.)