Nash Company owns 9,000 acres of timberland purchased in 2009 at a cost of $1,428 per acre. At the time of purchase, the land without the timber was valued at $408 per acre. In 2010, Nash built fire lanes and roads, with a life of 30 years, at a cost of $85,680. Every year, Nash sprays to prevent disease at a cost of $3,060 per year and spends $7,140 to maintain the fire lanes and roads. During 2011, Nash selectively logged and sold 714,000 board feet of timber, of the estimated 3,570,000 board feet. In 2012, Nash planted new seedlings to replace the trees cut at a cost of $102,000. (a) Determine the depreciation expense and the cost of timber sold related to depletion for 2011. (Round the final answers to O decimal places, e.g. 5,125.) Depreciation expense Cost of timber sold +A