Prepare adjusting entries to record depreciation and accretion expense on December 31, 2025. (Credit account titles are outomoticolly indented when the amount is entered. Do not indent manually, if no entry is requined, select "No Entry" for the account tities and enter O for the amounts. Lst all debit entries before credit entrles. Round answers to 0 decimal places, es. 5,125. Prepare the journal entries to record the January 1, 2025, transactions. Use the Plant Assets account for the tanker depot. (Credit occount titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Lst all debit entries before credit entries. Round present value factor colculations to 5 decimal ploces, es. 1.25124 and finol answers to Odecimal places e. 5. 125.) During 2024, Metlock constructed a small manufacturing facility specifically to manufacture one particular accessory. Metiock paid the construction contractor $5,364,000 cash (which was the total contract price) and placed the facility into service on January 1. 2025. Because of technological change, Metlock 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, Metiock remediate the facility so that it can be used as a community center. Metiock estimates the cost of remediation will be $438,200. Metlock uses straight-line depreciation with $0 salvage value for its plant asset and a 12% discount rate for asset retirement obligations