Molok Corporation acquires a coal mine at a cost of 125,000. Intangible development costs totol 30,000. After extraction Nos Occurred, Molak must restore the property (estimated for value of the obligation is 15,000).ofter which it can be sold for 42,500. Molok estimates that 5.000 tons cool can be extracted, 900 tons are extracted the first year, what debit to inventory for E. would be included in the journal entry to record depletion