Flint Corporation acquired the right to mine a piece of land at a cost to lease of $$613,000.$ The related excavation costs were $$1,020,000,$ while developmental costs were an additional $$8,167,000,$ all of which will contribute to Flint extracting $25,000$ tonnes the first year of operations Flint mined and sold $5,000$ tonnes, while in its second year the company extracted $6,500$ tonnes but only sold $6,000$ tonnes Prepare the journal entry to record depletion expense for the first two years. $($Credit account titles are automatically indented when the amount is enteredDo indent manuallyIf no entry is required $,$ select No Entry" for the account titles and enter for the amountsall debit entries before credit entries$)$ Date Account Titles Debit Credit$$Year$1$Year$2$