Bramble Corporation acquired the right to mine a piece of land at a cost to lease of $$584,000.$ The related excavation costs were

$$974,000,$ while developmental costs were an additional $$7,792,000,$ all of which will contribute to Bramble extracting $25,000$ tonnes.

In the first year of operations Bramble mined and sold $5,000$ tonnes, while in its second year the company extracted $6,500$ tonnes but

only sold $6,000$ tonnes.

Prepare the journal entry to record depletion expense for the first two years. $($Credit account titles are automatically indented when the

amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all

debit entries before credit entries$)$