Please help for the account titles and explanation section. Thankyou!

Riverbed Mining Co, purchased for $8,719,200 a mine that is estimated to have 48,440,000 tons of ore and no salvage value. In the first year, 8,350,000 tons of ore are extracted. (a1) Calculate depletion cost per unit. (Round onswer to 2 decimal places, e.g. 0.50.) Depletion cost per unit perton Prepare the journalentry to record depletion for the first year. (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.)