Swifty Company owns 9,000 acres of timberland purchased in 2009 at a cost of $1,442 per acre. At the time of purchase, the land without the timber was valued at $412 per acre. In 2010, Swifty built fire lanes and roads, with a life of 30 years, at a cost of $86,520. Every year, Swifty sprays to prevent disease at a cost of $3,090 per year and spends $7,210 to maintain the fire lanes and roads. During 2011, Swifty selectively logged and sold 721,000 board feet of timber, of the estimated 3,605,000 board feet. In 2012, Swifty planted new seedlings to replace the trees cut at a cost of $103,000. Determine the depreciation expense and the cost of timber sold related to depletion for 2011. (Round intermediate calculations to 5 decimal places, e.g. 1.54687 and final answers to 0 decimal places, e.g. 5,125.) Depreciation expense $ Cost of timber sold Swifty has not logged since 2011. If Swifty logged and sold 927,000 board feet of timber in 2019, when the timber cruise (appraiser) estimated 5,150,000 board feet, determine the cost of timber sold related to depletion for 2022. (Round intermediate calculations to 5 decimal places, e.g. 1.54687 and final answers to 0 decimal places, e.g. 5,125.) Cost of timber sold $