Everly Corporation acquires a coal mine at a cost of S533,600. Intangible development costs total $133,400. After extraction has occurred, Everly must restore the property (estimated fair value of the obligation is $106,720), after which it can be sold for $213,440. Everly estimates that 5,336 tons of coal can be extracted. If 934 tons are extracted the first year, prepare the journal entry to record depletion. (If no entry is required select No entry for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)