ABC Co$.$ invests $$10$ million in a mine estimated to have $5$ million tons of coal and no salvage value. If ABC extracts $20000$ tons in the first year, then ABC records the following entry,

a Depletion Expense

$40000$

Accumulated Depletion

$40000$

b$.$ Inventory

$20000$

Accumulated Depletion

$20000$

c$.$ Depreciation Expense

$40000$

Accumulated Depreciation

$40000$

d $.$ Mine

$40000$

Accumulated Depletion

$40000$

e$.$ All answers are false

f$.$ Inventory

$40000$

Accumulated Depletion

$40000$

g$.$ Depletion Expense

$10000000$