2. Miyasawa Mining Company On Feb 1, 2021, Miyasawa Mining Company purchased a mine for $80 million that is estimated have 250.000 tonnes of ore and a residual value of $3 million. The cost of restoration at the end of the useful life is estimated at $8 million. In 2021, 30.000 tonnes of ore were extracted, a) Calculate the amount of amortization that should be recorded on December 31, 2021 b) Calculate the amount of the restoration liability c) Show the journal entry for December 31, 2021