Abelard Company expects to extract 15 million tonnes of coal from a mine that cost $25 million. If no residual value is expected and 3 million tonnes are mined in the first year, the entry to record depreciation in the first year will include a:

debit to Accumulated Depreciation of $3,000,000.

credit to Depreciation Expense of $5,000,000.

credit to Accumulated Depreciation of $5,000,000.

debit to Depreciation Expense of $1,800,000.