Wildhorse Timber Company owns $9,000$ acres of timberland purchased in $2014$ at a cost of $$1,652$ per acre. At the time of purchase,

the land without the timber was valued at $$472$ per acre. In $2015,$ Wildhorse built fire lanes and roads, with a life of $30$ years, at a cost

of $$99,120.$ Every year, Wildhorse sprays to prevent disease at a cost of $$3,540$ per year and spends $$8,260$ to maintain the fire lanes

and roads. During $2016,$ Wildhorse selectively logged and sold $826,000$ board feet of timber, of the estimated $4,130,000$ board feet. In

$2017,$ Wildhorse planted new seedlings to replace the trees cut at a cost of $$118,000.$

$($a$)$

Determine the depreciation expense and the cost of timber sold related to depletion for $2016.$

Depreciation expense $

Cost of timber sold $