Flint Company owns a 7,200-acre tract of timber purchased in 2011 at a cost of $1,612 per acre. At the time of purchase, the land was estimated to have a value of $372 per acre without the timber. Flint Company has not logged this tract since it was purchased. In 2025. Flint had the timber cruised. The cruise (appraiser) estimated that each acre contained 9,920 board feet of timber. In 2025, Flint built 10 miles of roads at a cost of $7,610 per mile. After the roads were completed, Flint logged and sold 4,340 trees containing 1,054,000 board feet. Determine the cost of timber sold related to depletion for 2025. (Do not round intermediate calculations. Round final answer to 0 decimal places, es. 5, 125.) Cost of timber sold If Flint depreciates the logging roads on the basis of timber cut, determine the depreciation expense for 2025. (Do not round intermediate calculations. Round final answer to 0 decimal places, es. 5, 125.) Depreciation expense If Flint plants five seedlings at a cost of $5 per seedling for each tree cot, how should Flint treat the reforestation? Flint should the cost of $