AL-Buraimi Mining Company purchased a mine for OMR 65 million which is estimated to have 250,000 tons of ore (available units / useful life in units) and a residual value of OMR 10 million.

(a) In the first year, 50,000 tons of ore are extracted and sold. Prepare the journal entry to record depletion for the first year.

(b) In the second year, 150,000 tons of ore are extracted but only 125,000 tons are sold. Prepare the journal entry to record depletion for the second year.

(c) What amount and in what account are the tons of ore not sold reported?