Stellar Company owns a 7,500-acre tract of timber purchased in 2006 at a cost of $1,339 per acre. At the time of purchase, the land was estimated to have a value of $339 per acre without the timber. Stellar Company has not logged this tract since it was purchased. In 2020, Stellar had the timber cruised. The cruise (appraiser) estimated that each acre contained 8,240 board feet of timber. In 2020, Stellar built 10 miles of roads at a cost of $7,800 per mile. After the roads were completed, Stellar logged and sold 3,605 trees containing 875,500 board feet.

Determine the cost of timber sold related to depletion for 2020. (Round intermediate calculations to 5 decimal places, e.g. 1.24654 and final answer to 0 decimal places, e.g. 5,125.)

Cost of timber sold $

If Stellar depreciates the logging roads on the basis of timber cut, determine the depreciation expense for 2020. (Round intermediate calculations to 5 decimal places, e.g. 1.24654 and final answer to 0 decimal places, e.g. 5,125.)

Depreciation expense $

If Stellar plants five seedlings at a cost of $4 per seedling for each tree cut, how should Stellar treat the reforestation?

Stellar should the cost of $