Please help complete the journal entries - please only use accounts from the list below

Novak's Steelers Inc. (NSI) is a steel manufacturing company located in Ontario. On November 1, 2021, NSI acquired land on which it constructed a facility for steel manufacturing purposes. Since its manufacturing process produces excessive waste, the government of Ontario has imposed a requirement for NSI to clean up property. As part of its agreement with the province of Ontario, NSI is allowed to operate on this site for only 15 years after which time NSI estimates it will need to incur $2,200,000 to clean up the site. Novak went ahead with the construction of the building and recognized the asset retirement obligation at that time. The company's discount rate is 5% and NSI reports under IFRS with a December 31 year-end. (a) Your answer is partially correct. What adjusting journal entry should NSI have made to initially recognize the ARO under IFRS? (For calculation purposes, use 5 decimal places as displayed in the factor table provided, e.g. 0.52750 and round final answer to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Accounts Payable Accounts Receivable Accretian Expense Accrued Liabilities Accumulated Depreciation - Buildings Accumulated Depreciation - Drilling Platform Accumulated Depreciation - Equipment Accumulated Depreciation - Land Improvements Accumulated Depreciation - Mineral Resources Accumulated Depreciation - Oil Tanker Depat Asset Retirement Obligation Banus Expense Banus Paryable Buildings Cash Cost of Goods Sold CPP Contributions Payable Current Tax Expense Deposits Depreciation Expense Dividends Dividends Payable Drilling Platfarm El Premiums Paryable Employee Benefit Expense Employee Income Tax Deductions Payable Equipment Estimated Inwentory Returns Estimated Liability for Premiums Extraction Rights Freight-In Furniture and Fotures Gain on Settlement of ARO GST Payable GST Receivable Health Insurance Premiums Payable HST Payable HST Receivable Income Tax Expense Income Tax Payable Income Tax Receivable Interest Expense Interest Incame Interest Paryable Interest Receivable Inventery Inwentory of Premiums Inwentory or Accumulated Impairment Losses Land limprovements Liability for Ervironmental Clean-up Liability for Guarantee Liability to Affiliated Company Litigatian Expense Litigatian Liability Loss Due to Ervironmental Clean-up Loss on Expropriation Loss on Guarantee Lass on Settlement of ARO Materials, Cash, Payables Mineral Rescurces No Entry Notes Paryable Notes Receivable Oil Tanker Depot Parental Leave Benefits Payable Payroll Tax Expense Payroll Taxes Payable Premium Expense Premium Liability Prepaid Expenses Property Tax Expense Property Tax Payable PST Payable Purchase Discounts Purchase Discaunts Lost Purchase Returns and Allowances Purchases Refund Liability Rent Expense Rent Payable Rent Revenue Retained Earnings Returnable Deposits Returned linventory Salaries and Wages Expense Salaries and Wages Payable Sales Returns and Allowances Sales Revenue Sales Tax Payable Service Revenue Sick Pay Wages Payable Subscriptions Revenue Supplies Expense Trucks Unearned Rent Revenue Unearned Revenue Unearned Subscriptions Revenue Unearned Warranty Revenue Unian Dues Payable Vacation Wages Payable Vehicles Warranty Expense Warranty Liability Warranty Revenue