On July 1, 2022, Blue Spruce Inc. invested $783,020 in a mine estimated to have 833,000 tons of ore of uniform grade. During the last 6 months of 2022, 119,000 tons of ore were mined. (a1) Your answer is correct. Calculate depletion cost per unit. (Round answer to 2 decimal places, e.g. 0.50.) Depletion cost per unit $ 0.94 eTextbook and Media List of Accounts Attempts: 1 of 3 used (a2) Prepare the journal entry to record depletion. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Depletion Expense Accumulated Depletion eTextbook and Media Save for Later Attempts: 0 of 3 used Submit