Prepare any journal entries required for the platform and the asset retirement obligation at December 31, 2023. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) On January 1,2023 , Grouper Corporation erected a drilling platform at a cost of $5,077,800. Grouper is legally required to dismantle and remove the platform at the end of its 6 year useful life, at an estimated cost of $883,500. Grouper estimates that 70% of the cost of dismantling and removing the platform is caused by acquiring the asset itself, and that the remaining 30% 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 $30,065 and $32,470, respectively. The estimated residual value of the drilling platform is zero, and Grouper uses straight-line depreciation. Grouper prepares financial statements in accordance with IFRS