Sheridan Corporation acquires a coal mine at a cost of $432,280. Intangible dovelopment costs total \$107,000. After extraction has occurred, Sheridan must restore the property (estimated fair value of the obligation is $85,600 ), after which it can be sold for $171,200. Sheridanestimates that 4,280 tons of coal can be extracted. If 749 tons are extracted the first year, prepare the journal entry to record depletion. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are outomotically indented when amount is entered. Do not indent manuali) tist debit entry before oredtt entrys)