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5. King Mining Corporation purchased the Lost Creek Mine for $15,000,000 cash. The mine was estimated to contain 2 million tonnes of ore and to have a residual value of $3,000,000. The cost of restoration at the end of the useful life is estimated at $6 million. During the first year of operations 400,000 tonnes of ore were mined. a. Calculate the amount of amortization that should be recorded on December 31,2022 (end of the first year). b. Calculate the amount of the restoration liability. c. Show the journal entry for December 31, 2015