Please show calculations

Transmission Recycling Inc. (TRI) was granted a 16 year zero cost lease of land by the Ontario government in Pembroke, ON, on which to build a transmission recycling plant. Operations began on January 1, 2022. TRI has a December 31 year end, and uses IFRS. The cost of the plant was $14 million. After 16 years, (ie: January 1,2038 ) the government requires that TRI dismantle the plant and clean up any residual waste material to restore to the initial condition. You are advised that 70% of the estimated future dismantle/clean-up cost was included in the ARO calculation at January 1, 2022 with the other 30% to be incurred over the 16 years of operation and to be recorded at each fiscal year end only. The discount rate is 5%. It is currently undergoing the annual audit, and the new controller needs your assistance to respond to the auditors re its ARO as the information available to him is incomplete. The data available shows the additional information on ARO: Balance, ARO, January 1,2022$2,565,416 Depreciation expense for plant and ARO for 2022 (using straight line) - ? c) Assuming that during 2022,12% of the ARO related to on-going operations occurred. Provide the journal entry to record this fact at the end of 2022. c) i)Now, had TRI used ASPE provide the journal entry if different. d) Based on your answer in c) above, what would be the journal entry to record interest expense on ARO for 2023? e) Assuming use of the straight line method, what would be the amount of depreciation expense relating to the plant in 2023 ? Provide the journal entry. Now, had TRI used ASPE provide the journal entry if different