Alaska Mining Co. acquired mineral rights for $22,836,000. The mineral deposit is estimated at 103,800,000 tons. During the current year, 15,550,000 tons were mined and sold. a. Determine the amount of depletion expense for the current year. Round the depletion rate to two decimal places. b. Joumalize the adjusting entry on December 31 to recognize the depletion expense. If an amount box does not require an entry, leave it blank. December 31 Amortization entries Kleen Company acquired patent rights on January 10 of Year 1 for $496,000. The patent has a useful life equal to its legal life of 8 years. On January 7 of Year 4, kleen successfully defended the patent in a lawsuit at a cost of $25,000. a. Determine the patent amortization expense for the Year 4 ended December 31 . b. Joumalize the adjusting entry on December 31 of Year 4 to recognize the amortization. If an amount box does not require an entry, leave it blank