Western Mining Inc. acquires a zinc mine in January at a cost of $1,440,000 with an estimated 432,000 tons of zinc Western Mining Inc. also incurs costs of 5162.000 to develop the area around the site necessary to access the mine. The tand is estimated to have a value of 590.000 after the zinc la mined. At the end of the year 64,800 tons of rinc were mined and 58,320 tons were sold by December 31 3. Record the entry for acquisition of the zinc mine Account Name Debit Credit Jan 1 To ricordation of mine, b. Record the entries for depletion and for the cost of the sale of zinc during the year Account Name Debit Credit Dec 31 Torecord deletion Dec 31 To record of sales