Snowsun Co has a production factory on the site that the company is authorised to use for another five years. In five years' time they will have to dismantle the factory and return the site to the local authority. A provision was set up for the present value of the dismantling costs when the factory was first acquired. The opening balance on the provision at 1 January 2020 was 2.63 million. Snowsun Co has a cost of capital of 8%. What is the amount of the provision that should be carried forward at 31 December 2020 for the dismantling of the factory? 2,435,185 2,630,000 2,840,400 2,419,600