Please help with the journal entries and show work please.

Provide the journal entries to record the depletion charged to inventory (and subsequently to cost of goods sold) for the year. (Credit account titles are automatically indented when the 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. List all debit entries before credit entries. Round depletion rate to 2 decimal places, e.g. 15.75 and final answer to 0 decimal places, e.g. 1,525.) Marin Timber Inc., a small private company that follows ASPE, owns 10,500 hectares of timberland purchased in 2010 at a cost of $1,600 per hectare. At the time of purchase, the land without the timber was valued at $600 per hectare. In 2011, Marin built fire lanes and roads, with a physical life of 30 years, at a cost of $84,000 and separately capitalized these costs. Every year, Marin sprays to prevent disease at a cost of $4,000 per year and spends $13,000 to maintain the fire lanes and roads. During 2012, Marin selectively logged and sold 600,000 cubic metres of the estimated 3.00 million cubic metres of timber. In 2013 , Marin planted new seedlings to replace the cut trees at a cost of $190,000. (a) Determine the depletion charge and the portion of depletion included in the cost of timber sold in 2012. Depletion charge $