Can you help me answer this question below, thank you. 1. The majority of entity's obligation for removal and rest restorations costs incurred during...

Can you help me answer this question below, thank you.

1.    The majority of entity's obligation for removal and rest restorations costs incurred during which phase of a project?

a.    Evaluation phase

b.    Exploration phase

c.    Development phase

d.    Technical feasibility phase

2.    The entry to record an obligation for removal and restoration incurred during the exploration and evaluation ( E&E) phase of mining project is.

A.   DR E&E asset, CR E&E expense

B.   DR Removal and restoration expense, CR E&E asset

C.    DR E&E asset, CR provision for removal and restoration

D.   DR E&E expense, CR provision for removal and restoration