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Adriling facilty acquired driling rights for $ 1 6 8 0 0 0 0 0 0 on March 1 . 2 0 2 3 and

Adriling facilty acquired driling rights for $168000000 on March 1.2023 and the cil extraction is estimated at 42,000,000 tons What is the amount of the agjusting entry on December 31.2023 aswming 3,900,000 tons were eatractidd and vold daring the year?
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