$5-b$ not indent manually. List all debit entries before credit entries.$)$

Account titles and explanation

Plant Assets

Cash

$($to record the dopot$)$

Plant Assets

Asset Retirement Obligation

Debit

$609,900$

$($to record the dopot$)$

Credit

$609,900$

$40,070$

$40,07$

$($To record the asset retirement obligation$)$ all debit entries before credit entries.$)$

Account titles and explanation

Debit

credit

Record depreciation for depot?

Record depreciation on asset retirement obligation?

Record interest on asset retirement?