When an entity extracts natural resources from the earth, the entity records depletion by doing which of the

following?

Applying its computed per$-$unit depletion rate to the number of units sold during the period to

A$.$ determine the total amount of depletion for the period, that is$,$ both inventoried and expensed

depletion

By applying a decreasing fraction each year to the depreciable base. The denominator

remains unchanged for all future computations, but the numerator decreases with time

Computing a per$-$unit depletion rate by dividing the depletable base of the natural resource,

less any estimated residual value, by the estimated number of units available for extraction

D$.$ Depreciating expense using the straight$-$line method