3. PT Gas Indonesia is exploring offshore drilling north of Java which has been carried out since 2017. To be able to carry out oil drilling, PT Gas Indonesia invests Rp. 23 billion for the preparation and purchase of gas pipelines, the cost of installing the pipeline is Rp. 1.3 billion, the estimated cost of handling if the pipe was damaged in the amount of Rp 670 million, and the legal fees that had been prepared in the event of environmental damage were 7% of the pipe price. PT Gas Indonesia estimates that the amount of oil that can be mined at the site is 530,500 tons. Meanwhile, until 2021, the amount of oil that has been successfully mined and processed by PT Gas Indonesia is 315,500 tons. The residual value of the oil is estimated at 76 tonnes. Requested: Calculate the depletion costs that must be recorded by PT Gas Indonesia.