[Solved] The entry to record an obligation for removal and restoration incurred during the exploration and evaluation (E&E) phase of a mining project is: A) DR \(\quad\)E&E asset \(\quad\)\(\quad\)XX CR \(\quad\)E&E expense\(\quad\)XX B) DR \(\quad\)E&E expense\(\quad\)\(\quad\)\(\quad\)XX CR \(\quad\)Provision for removal and restoration\(\quad\)XX C) DR \(\quad\)Removal and restoration expense \(\quad\)XX CR \(\quad\)E&E asset\(\quad\)\(\quad\)\(\quad\)XX D) DR \(\quad\)E&E asset\(\quad\)\(\quad\)\(\quad\)XX CR \(\quad\)Provision for removal and restoration\(\quad\)XXX Cash Flow: The movement of funds into and out of a business or project, critical for maintaining operations and investment activities. Operating Section: Part of a company's financial statement (specifically, the cash flow statement) that reports on the cash activities related to its primary operations, such as cash receipts and payments from goods and services. Fixed Assets: Long-term tangible assets that are used in the operations of a business and not expected to be consumed or converted into cash within a year. Statement of Cash Flows: A financial report showing the cash inflows and outflows from operating, investing, and financing activities over a period.