Sandhall's Corner Store is adding gasoline pumps with underground tanks to store the fuel. The tanks have an estimated life of 30 years. Sandhill's estimates that the cost to remove the tanks is 51100000 , Based on an 12% discount rate, the fair value of the ARO is estimated to be $36716 What amount would be recorded os accretion expense and deprectation expense, respectively, for the ARO in the first-year? 54406 and 51224 S4406 and $3672 $1224 and $3672 $3672 and 53672