please explain

Kahn Mining Company purchased a mine for $60 million which is estimated to have 250,000 tons of ore and a salvage value of $10 million. In the first year, 50,000 tons of ore are extracted and sold. Prepare the journal entry to record depletion expense for the first year. (Credit account titles are outomaticolly indented when the amount is entered. Do not indent manually. If no entry Is required, select "No Entry" for the occount titles and enter O for the amounts.) 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 O for the amounts.)