Xacquires a coalmine at a cost of $1,660,000, Intangible development costs total $540,000. The salvage value is $5 10,000. X estimates that 6,000 tons of coal can be extracted. It 900 tons are extracted the first year, which of the following would be included in the journal entry to record depletion? O a Credit to Accumulated Depletion for $382,500 O b. Debit to Accumulated Depletion for $229,500 O Debit to Inventory for $229,500 Od Debit to inventory for $253,500 Next page