On January $1,2023,$ annabelle Corporation makes an investment in a new factory. They provide you with the following information: Cost of the factory: $$23,600,000$ Discount rate: $5\%$ Estimated asset retirement obligation: $26,000,000$ Useful life of the factory in years: $25$ Assumer the company uses the straight$-$line method of depreciation and applies IFRS. Prepare the journal entries relative to this project for the first two years. Start with a journal entry accounting for the asset depreciation, then have a journal entry to account for the interest expense on the asset retirement obligation, then a journal entry to account for the asset depreciation, then a journal entry to account for the interest expense on the asset retirement obligation. Make it linear