what is the right journal entry to record depletion ?

Prepare the journal entry to record depletion. (List all debit entries before credit entries. Credit account titles are automatically indente 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.) Debit Credit Date Account Titles and Explanation Dec. Depletion Expense 31 100.800 Accumulated Depletion 100,800