Really need some help please!

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A coal mine cost $1,004,000 and is estimated to hold 53,000 tons of coal. There is no residual value. During the first year of operations, 7,000 tons are extracted and sold. Calculate depletion per unit. (Round your answer to the nearest cent.) O A. $4.74 B. $14.20 O C. $18.94 OD. $9.47 An oil well cost $1,772,500 and is calculated to hold 160,000 barrels of oil. There is no residual value. Which journal entry is needed to record the expense for the extraction of 34,000 barrels of oil during the year? All 34,000 barrels were sold during the year. (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) 376,720 376,720 376,720 376,720 O A. Cost of Goods Sold - Oil Reserve Accumulated Depletion - Oil Reserve OB. Depletion Expense - Oil Reserve Oil Revenue O C. Depletion Expense - Oil Reserve Accumulated Depletion - Oil Reserve OD. Oil Reserve Inventory Accumulated Depletion - Oil Reserve 376,720 376,720 376,720 376,720