Recording Asset Retirement Obligation Martina Company is in the first year of building a storage facility that will contain hazardous building materials. The company is required to remove the storage facility and dispose of its contents at the end of 10 years, which is the useful life of the facility. Martina estimates the dismantling and removal costs to be $228,000 in 10 years. Prepare the journal entry, if any, that is recorded in this first year relating to the restoration costs. The appropriate discount rate is 6%. Note: Round your answer to the nearest whole number. Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account name and leave the Dr. and Cr. answers blank (zero). Building Account Name " " Dr. Cr.