Prepare any journal entries required for the mine (straight-line depreciation) and the asset retirement obligation at December 31. 2020. The estimated residual value of the mine is zero. (Round answer to 0 decimal places, e.3. 5.275. Credit account titles ore 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.)