In the second year, $150,000$ tons of ore are extracted but only $125,000$ tons are sold. Prepare the journal entry to record depletion expense for the second year. $($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 $0$ for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

$$

$$

$($To record depletion expense$)$

$$

$($To record cost of goods sold$)$