Marigold Inc. is a nickel mining company in North West Ontario. It has incurred the following costs related to the acquisition and the right to use an additional 1,500 hectares of land: Leasing costs: $774,400 Exploration and evaluation costs: $1,347,000 Development costs incurred to open the mine: $42,969,100 These costs have been capitalized and Marigold estimates that the mine will produce 6,500 tonnes of ore. (a) Journalize any necessary entries to record depletion for year one assuming that 30\% of the mine's nickel is extracted. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Account Titles Debit Credit