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en 2 ed out of On 1 January 2014 A Company bought a Mine for $2,000,000. Of this amount, $1,000,000 was attributable to the land value 1 The Company spent $300,000 on development costs. The present value of the restoration obligation to restore the land to its original state is $200,000. The Company estimates that the Mine has 100,000 Units of minerals available for mining. During 2014: 50,000 units were extracted and, of these,40,000 units were sold The Cost of Sales for Minerals for 2014 is: n Select one: O a. $750,000 O b. $600,000 O c. None of these options O d. $1,050,000 O e. $450,000 sion 7 et red ed out of 9 tion On 1 January 2015: A Company has a Equipment which cost $80,000. Accumulated Depreciation to date on the Equipment is $20,000 Residual value is Zero. The total useful life of the Equipment is 20 years and there are 15 years of useful life remaining. The Company uses straight line depreciation The accounting year-end is 31 December each year. Assume no change in the useful life of the Equipment On 1 January 2015, the Recoverable Amount of the Equipment is $45,000 The Depreciation Expense for 2015 will be: Select one: O a $15,000 O b. $3,000 O c. $5,000 O d. $4,000 e. None of these options