Maggie Sharrer Company expects to extract 20 million tons of coal from a mine that cost $12 million. If no salvage value is expected and 2 million tons are mined and sold in the first year, the entry to record depletion will include a:

(a) debit to Accumulated Depletion of $2,000,000.

(b) credit to Depletion Expense of $1,200,000.

(c) debit to Depletion Expense of $1,200,000.

(d) credit to Accumulated Depletion of $2,000,000.