Answer:
warrant expense 51,000 debit
           cash                       6,000 credit
           warranty liability 45,000 credit
--to record warrant-related accounts--
interest payable 16,667 debit
interest expense  3,333 debit
           cash                  20,000 credit
--to record interest expense for the loan and installment--
Manufacturing Facilities 5,192,772  debit
               Cash                    5,000,000 credit
               Restoration Liability 192,772 credit
-- to record the payment to contractor--
Explanation:
Warranty: the additional expected expense are considered warranty laibility
Loan: we previously recorded accrued interest from March 1st to Dec 31th
That is: 200,000 x 10% x 10/12 months = 16,667 payable
At February 28th we recognize the last two month of interest
200,000 x 10% x 2/12 months = 3,333 expense
in total we have 16,667 + 3,333 = 20,000 cash outlay
Facility: the asset should add to all the cost necessary to acquire it:
As the conversion into community center is mandatory it is part of the cost:
present value of the 500,000 in ten years:
  
  
 Maturity  $500,000.00 
 time  10.00
 rate  0.10000
  
  
 PV   192,771.6447 
Total cost: 
5,000,000 cashg + 192,772 liability = 5,192,772