Required Information Research Case 10-2 (Static) FASB codification: locate and extract relevant information and cite authoritative support for a financial reporting Issue: restoration costs: asset retirement obligation (L010- 1] Your cilent, Hazelton Mining, recently entered into an agreement to obtain the rights to operate a coal mine in West Virginia for $15 million. Hazelton incurred development costs of $6 million in preparing the mine for extraction, which began on July 1, 2021. The contract requires Hazelton to restore the land and surrounding area to its original condition after extraction is complete in three years. The company controller. Allce Cushing, is not sure how to account for the restoration costs and has asked your advice. Allce is aware of an accounting standard addressing this issue, but is not sure of its provisions. She has narrowed down the possible cash outflows for the restoration costs to four possibilities, Cash Outflow Probability $ 3 million million 5illion 25 million Alce also inform you that the company's credit-adjusted risk-free interest rate is 1924. Before responding to Alice you need to research the issue. Research Cose 10-2 (Statle) Part 4 4. Determine the specific Coalfication citation for each of the following, based on the format indicated the calculation of accretion expense po-XX-X} and the classification of accretion expense in the income statement iXXXXXXXX_How much accretion expensente company record in its income statement for the 20211scal year related to this transactions Topic Subtoplo Section Paragraph