In addition to the purchase price, Bedrock Quarry also paid a $600 filing fee, a $1,600 license fee to the state, and $110,000 for a geological survey of the property. Because Bedrock Quarry purchased the rights to the minerals only, it expects the asset to have zero residual value. During the first year, Bedrock removed and sold 40,000 tons of the minerals. Depletion per unit. (Round to two decimal places when needed and use rounded answer for calculations). Make journal entries to record (a) purchase of the minerals (debit Minerals), (b) payment of fees and other costs, and (c) depletion for the first year