please fulfill all requirements

WV Mines paid $435,000 for the right to extract ore from a 225,000 -ton mineral deposit. In addition to the purchase price, WV Mines paid a $115 filing fee to the country recorder, a $2,000 license fee to the state of Colorado, and $69,135 for a geologic survey. Because the company purchased the rights to the minerals only, it expects this mineral rights asset to have a residual value of zero when it is fully depleted. During the first year of production, WV Mines removed 48,000 tons of ore, of which it sold 42,000 tons. Read the requirement. (a) Record the purchase of the mineral rights. (Record debits first, then credits. Exclude explanations from any joumal entries. Do not record the payment of fees and other costs, they will be recorded in transaction (b).) Requirement 1. Make journal entries to record (a) purchase of the mineral rights, (b) payment of fees and other costs, (c) depletion for first-year production, and (d) cost of the ore sold. Round depletion per unit to the closest cent