On January 1, 2022, Jarrison Mining Company purchased a piece of land for mining. The land cost $600,000, including all costs to ready the land for the operation. Jarrison expects 200,000 tons to be removed from the ground. During 2022, 20,000 tons of ore were mined. Three quarters of the 20,000 tons were sold on February 2, 2023 for $127,000. Required: Make journal entries to record the following: A. Purchase of the land in 2022 B. Depletion in 2022 C. The sale of the ore in 2023.