ETD - TTB Un July I, Cull, Nixon Inc. Invested `Ud, WWw in a mine Estimated to have I LUV, JU! tons of one of uniform grade . During the last 6 months of 2017, 100, 090 tons of one Well mined and sold . Instructions ( a ) Prepare the journal entry to record depletion . ( b) Assume that the Ing, 000 tons of one were mined , but only So, odd units were sold . How are the costs applicable to the 20, 000 unsold units reported! !"