Please help and explain how to get the answers I got incorrect. This is my second time posting this, as the first person got it incorrect. Please note, the answer is NOT 225,570, 36,600

Depletion On January 2, 2019, Whistler Company purchased land for $490,000, from which it is estimated that 370,000 tons of ore could be extracted. It estimates that the present value of the cost necessary to restore the land is $85,000, after which it could be sold for $39,000. During 2019, Whistler mined 71,000 tons and sold 53,000 tons. During 2020, Whistler mined 97,000 tons and sold 97,000 tons. At the beginning of 2021, Whistler spent an additional $100,000, which increased the reserves by 64,000 tons. In 2021, Whistler mined 129,000 tons and sold 127,000 tons. Whistler uses a FIFO cost flow assumption. Required: If required, round the depletion rate to the nearest cent and round the final answers to the nearest dollar. 1. Calculate the depletion included in the income statement and ending inventory for 2019, 2020, and 2021. 2019 Depletion deducted from income $ 76,850 Depletion included in inventory $ 26,100 2020 Depletion deducted from income $ 140,650 Depletion included in inventory $ 26,100 2021 Depletion deducted from income $ Depletion included in inventory x X