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Splish Brothers Inc. purchases a patent for $315,000 on January 2, 2022. Its estimated useful life is 15 years. (a) Prepare the journal entry to record amortization expense for the first year. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit On July 1, 2022, Larkspur, Inc. invested $777.380 in a mine estimated to have 627.000 tons of ore of uniform grade. During the last 6 months of 2022, 100.000 tons of ore were mined. (1) Calculate depletion cost per unit. (Round answer to 2 decimal places, e.g. 0.50.) Depletion cost per unit $