Swifty Corporation, a publicly traded mining company, acquires a mine at a cost of $530,000. Capitalized development costs total $135,500. After the mine is depleted, $75,000 will be spent to restore the property, after which it can be sold for $163,000. Swifty estimates that 5,000 tonnes of ore can be mined. Assuming that 800 tonnes are extracted in the first year, prepare the journal entry to record depietion. (Credit occount titles are automotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round depletion per tonne to 2 decimol ploces, es. 15.75 and final answer to 0 decimal ploces, es. 1,575.)