joumal entry worksheet Last year, Mountain Top, Inc., purchased a coal mine at a cost of $900,000. The salvage value has been estimated at $100,000. The coal mine has an estimated 200,000 tons of available coal. A total of 70,000 tons were mined and sold during the current year. Note: Enter debita before credits Date General Joumal Debit Credit Dec. 31 Flecord entry Clear entry View general joumal