On January $1,2016,$SunKap$,$ Inc., installed wind turbines and started operating a power generating plant in Northern Alberta. $$The plant, recorded as Power Equipment Account, $$was installed at a total cost of $$13,560,000$which was paid in cash. $$The equipment was estimated with a $10-$year life and zero salvage value. $$The land for the power plant was provided by the provincial government with a stipulation that SunKap would be responsible for dismantling the plant at the end of its life and for restoring the site to its original state. $$This cost to dismantle the plant and restore the property at the end of the plant$$s life was estimated to be $$2,100,000.$SunKap$$s internal cost of capital is $5\%.$The company adopts ASPE and depreciates all its assets using the straight$-$line method.

$25]$Determine the costs of dismantling the plant and restoring the site which were recorded on January $1,2016$