Simpson Company purchased a nerve gas detoxification facility. The facility cost $900,000. The cost of cleaning up the routine contamination caused by the initial location of nerve gas on the property is estimated to be $1,300,000; this cost will be incurred in 20 years when all of the existing stockpile of nerve gas is detoxified and the facility is decommissioned. Additional contamination will occur each year that the facility is in operation. In its first year of operation, that additional contamination adds $100,000 to the estimated cleanup cost, which will occur after 19 years (because one year has elapsed). Make the journal entries necessary to record the purchase of the detoxification facility and the recognition of the initial asset retirement obligation (assuming that the appropriate interest rate is 7%). Also make the journal entry to recognize the additional obligation created after one year.