Marigold Corporation acquires a coal mins at a cost of $416,000. Intangible development costs total $104.000. After extraction has occurred, Marigold must restore the property festimated fair value of the obligation is $93.200) after which it can be sold for $165,400. Marigold estimates tha: 4160 tons of coal can be extracted. #f728 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 for the amounts. Credit account titles are automatically indented when amount is entered Do not indent manually) Debit Credit Account Titles and Explanation Depreciation Expense 75440 Accumul DecrecloloniantArt 76440 Tminnkoodin Accumulated Depreciation-Budings Accumulated Depreciation Equipment Accumulated Depreciation Machinery Accumulated Depreciation-Plant Assets Accumulated Depreciation-Trucks Buildings Cash Coal Mine Depreciation Expanse Equipment Gain on Disposal of Machinery Inventory Investment Properties Loss on Disposal of Plant Assets Loss on Impairment Machinery Maintenance and Repairs Expense No Entry Paid-in Capital in Excess of Par-Common Stock Pant Assets Recovery of Loss from Impairment Retained Earnings Timber Trucks Unrealized Gain on Ravaluation