A mining facility acquired mining rights for $126,000,000 on February 1, 2020; and the mineral deposit is estimated at 42,000,000 tons. During the year, 3,900,000 tons were mined and sold. What is the appropriate adjusting entry for December 31, 2020? Debit Depletion Expense $11,700,000; Credit Accumulated Depletion $11,700,000 Debit Depreciation Expense $11,700,000; Credit Accumulated Depreciation $11,700,000 O Debit Depletion Expense $1,072,500; Credit Accumulated Depletion $1,072,500 O Debit Depletion Expense $10,725,000; Credit Mineral Rights $10,725,000