Worldwide Fuels, a public limited company, is preparing its financial statements for the year ending 31 December 2020. The exhibits contain information relevant to the question. Exhibit 1 - Construction of energy generating facility On 1 February 2020 Worldwide Fuels started the construction of an energy generating facility. The following costs were incurred during the construction: 000 Freehold land 1,500 Site preparation 725 Materials 3,500 Direct labour costs 8,250 Legal fees 1,000 General overheads 575 To aid construction of the energy generating facility, Worldwide Fuels issued a 10 million unsecured loan on 1 February 2020. The loan carried an interest rate of 15% per annum and is repayable on 1 February 2025. On 30 June 2020, Worldwide Fuels finalised the construction of the energy generating facility. The facility was brought into use on 1 August 2020. The facility has an expected useful economic life of 30 years and that it will have no residual value at that date. Worldwide Fuels uses the straight- line method for calculating depreciation. Worldwide Fuels has a legal requirement to decommission the facility at the end of its estimated useful life. The directors of Worldwide Fuels estimated the costs of this decommissioning to be 32 million - based on prices prevailing at 30 June 2050. At an appropriate discount rate the present value of the cost of decommissioning the facility is 9 million. Using Exhibit 1, show, with appropriate calculations, how the above events would be reported in the financial statements of Alpha for the year ended 31 December 2020. Ignore the unwinding of the provision by the end of the year