McKenzie Mining paid $ 661 comma 600 for the right to extract mineral assets from a 400 comma 000-ton mineral deposit. In addition to the purchase price, McKenzie Mining also paid a $ 2 comma 000 filing fee, a $ 1 comma 400 license fee to the state of Colorado, and $ 55 comma 000 for a geological survey of the property. Because the company purchased the rights to the minerals only, the company expected the asset to have zero residual value when fully depleted. During the first year, McKenzie Mining removed and sold 75 comma 000 tons of minerals. sing the Mineral assets account, make journal entries to record the following: a. Purchase of the minerals b. Payment of fees and other costs c. Depletion expense for the first year. (Record debits first, then credits. Exclude explanations from all journal entries.)