A company purchased a coal mine for $$15,000,000,$ which includes all costs associated with finalizing the purchase, and the coal mine is determined to have no salvage value. All purchase was paid by cash. Geologists estimated that the mine has $50$ million tons of coal in total. This year, the company extrapolated $10$ million tons of coal and sold $5$ million tons of coal. Please record all journal entries related to the acquisition, depletion, and sales $($you can ignore the revenue part of the journal entry$).$