Sands Company purchased mining rights for $$500,000.$ It expects to harvest $1$ million tons of ore over the next $5$ years. During the current year, Sands mined $350,000$ tons of ore. The journal entry for the depletion would include a

a$.$ credit to Accumulated Depletion for $$350,000$

b$.$ debit to Depletion Expense for $$175,000$

c$.$ debit to Accumulated Depletion for $$175,000$

d$.$ credit to Depletion Expense for $$350,000$