answer 4 and 5 please.

North Lake Sand and Gravel Fouler Lake Sand and Gravel opened a new gravel pit to support highway construction in 2020. During 2021, the following major expenditures were made: The mining started in 2021. It was anticipated that over 4 million tons of gravel would be removed over a 6-year time period. The estimated cost of restoring the land to usable condition six years from now (as required under the mining permit) is estimated at 600,000 . Assume an interest rate of 6% annual. It is anticipated that the land could then be sold for $500,000. The administrative building is movable and is expected to be used for 6 years and is expected to have a salvage value of $20,000. The scales and crushing equipment are movable and have 10 year lives with no salvage value. The roads only use is to support mining activities. All depreciable assets use straight-line depreciation. At the end of 2023 additional boring tests suggested that there were more reserves than originally estimated. Early in 2023,$500,000 was spent on blasting to increase the amount of gravel to be removed by 700,000 tons. The following removal and estimated reserves of gravel apply: Required: 1. The capitalizable costs by major balance sheet account title on the opening day of mining (January 1, 2021). 2. Depletion and depreciation calculations for 2021 through 2024. Include a calculation of the cost of the gravel per ton. 3. The entry to record depletion and depreciation on December 31,2021 4. Assume 500,000 tons of gravel were sold in 2021, calculate the cost of goods sold 5. Calculate interest expense for 2021